WP/35710/2022 of M/s. Satyanarayana Medical Distributors, Vs Assistant Commissioner of State Tax (Intelligence),

APHC010461682022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 35710/2022 Between: M/s. Satyanarayana Medical Distributors, ...PETITIONER AND Assistant Commissioner Of State Tax Intelligence and ...RESPONDENT(S) Others Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is a registered dealer under the Goods and Services Tax Act, 2017, being aggrieved by a common assessment order, dated 05.03.2022, has approached this Court, by way of the present Writ Petition. 2. The case of the petitioner is that, the order under challenge suffers from a violation of principles of natural justice in as much as the show-cause notice was issued, in relation to the period July, 2017 to March, 2018. However, the assessment order, has been passed for the period July, 2017 to February, 2 RRR, J & HN,J W.P.No.35710 of 2022 2021