WP/461/2025 of M/s DTDC Express Limited, Vs ASSISTANT COMMISSIONER OF CENTRAL TAX

APHC010598042024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 461/2025 Between: M/s Dtdc Express Limited, ...PETITIONER AND Assistant Commissioner Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. D S SIVADARSHAN Counsel for the Respondent(S): 1. P S P SURESH KUMAR 2. GP FOR FINANCE PLANNING The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) Heard Sri Avinash Desai, learned Senior Counsel appearing for Sri D.S. Sivadarshan, learned counsel for the petitioner and Sri P.S.P. Suresh Kumar, learned counsel appearing for the respondents. 2. The petitioner has approached this Court being aggrieved by the issuance of notice dated 07.10.2024, under Form GST MOV-09, calling upon 2 RRR, J & Dr. KMR, J W.P.No.461 of 2025 the petitioner to pay tax and penalty on the goods, which are said to have been transported in contravention of the provisions of the GST Act. 3. The apprehension of the petitioner is that though the petitione