M/S. Sujai Shipping And Logistics vs. Assistant Commissioner (State Tax)
Held
The Court found the assessment order was passed within three months of the show-cause notice but noted the absence of clarity regarding three personal hearing opportunities. Consequently, the Court set aside the assessment order and remanded the matter for a fresh decision after providing due opportunity of hearing, subject to the petitioner depositing 10% of the disputed tax.
Facts
The petitioner challenged an assessment order for tax periods 2022-2023 & 2023-2024, alleging it exceeded the show-cause notice, was passed without the stipulated three-month gap, lacked personal hearing opportunities, and was defective without signature or DIN. The show-cause notice was dated 18.06.2025, and the assessment order 13.08.2025.
Key Issues
The key issues were the procedural validity of the assessment order, specifically concerning compliance with the time gap between show-cause notice and order, and the provision of personal hearing opportunities as per Section 73 of the GST Act.
Sections Cited
Section 73(2), Section 73(10)
AI-generated summary — verify with the full judgment below
APHC010376432026
IN THE H ( WEDNESD THE HONOURAB THE HONOUR WRIT Between:
M/S. SUJAI SHIPPIN PARTNER, MR. M.K REGENCY, TPT COL ANDHRA PRADESH-5
ASSISTANT COMM VISAKHAPATNAM-53
DEPUTY ASSISTAN CIRCLE, VISAKHAPA
STATE OF ANDHR SECRETARY TO GO SECRETARIAT, VEL 522020. 4. UNION OF INDIA, FINANCE, 3RD FLOO NEW DELHI-110 001. 5. BRANCH MANAGER, DWARAKANAGAR, V
1 HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) DAY, THE 29th DAY OF JULY 2026 PRESENT BLE SRI JUSTICE NINALA JAYASURY RABLE SRI JUSTICE T.C.D.SEKHAR PETITION NO: 20709 of 2026 NG AND LOGISTICS, REP. BY ITS M KRUPA KISHORE, #50-103-4/7, UM ONY, SEETHAMMADHARA, VISAKHA 530 013. ...PE AND ISSIONER STATE TAX, DWARAK 30 016. NT COMMISSIONER (ST), DWARAK ATNAM-I DIVISION, VISAKHAPATNAM RA PRADESH, REP. BY ITS P VERNMENT, REVENUE (CT-II) DEPA LAGAPUDI, GUNTUR DISTRICT, AMA REP. BY ITS SECRETARY, MINIS OR, JEEVAN DEEP BUILDING, SANSA
, HDFC BANK, POTLURI CASTEL, 1S VISAKHAPATNAM-530 016. ...RESPON
[3543] YA ANAGING MA SIVAM APATNAM, TITIONER KANAGAR, KANAGAR -530 016. PRINCIPAL ARTMENT, ARAVATHI- STRY OF AD MARG, T FLOOR, NDENT(S):
2
Couns
The judgment continues below.
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