Sujai Shipping And Logistics vs. Assistant Commissioner(State Tax)
Held
The Court set aside the assessment order, noting it did not reflect whether the petitioner was granted the required minimum three opportunities for personal hearing. The matter was remanded to the 1st respondent for a fresh order after providing due opportunity of hearing, subject to the petitioner depositing 10% of the disputed tax.
Facts
A GST registered person challenged an assessment order for the 2021-2022 tax period, alleging it exceeded the show-cause notice scope, lacked a three-month gap between SCN and order, denied three personal hearing opportunities, and was unsigned/without DIN.
Key Issues
The key legal issues revolved around procedural irregularities in the assessment order, specifically concerning the time gap between the show-cause notice and the assessment order, and the denial of adequate personal hearing opportunities as mandated under Section 73 of the GST Act.
Sections Cited
Section 73, Section 73(2), Section 73(10)
AI-generated summary — verify with the full judgment below
APHC010376462026
IN THE H ( WEDNESD THE HONOURAB THE HONOUR WRIT Between:
M/s.SUJAI SHIPPING PARTNER, MR. M. K REGENCY, TPT COL ANDHRA PRADESH-5
ASSISTANT CO DWARAKANAGAR, V
DEPUTY ASSISTAN CIRCLE, VISAKHAPA
STATE OF ANDHR SECRETARY TO GO SECRETARIAT, VEL 522 020. 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: 20677 of 2026 G AND LOGISTICS, REP. BY ITS M KRUPA KISHORE, # 50-103-4/7, UM ONY, SEETHAMMADHARA, VISAKHA 530 013.. ...PE AND OMMISSIONERSTATE (STATE VISAKHAPATNAM-530 016. 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, POTIURI CASTEL, 1S VISAKHAPATNAM-530 016. ...RESPON
[3543] YA ANAGING MA SIVAM APATNAM, TITIONER TAX), KANAGAR -530 016. PRINCIPAL ARTMENT, ARAVATHI- STRY OF AD MARG, T FLOOR, NDENT(S):
The judgment continues below.
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