M/S Yadidya Timber Depot vs. The Assistant Commissioner (St)
Held
The High Court set aside the assessment order, observing that the order did not confirm if minimum personal hearing opportunities were granted. The matter was remanded to the 1st respondent to pass a fresh order after providing due opportunity and hearing to the petitioner in accordance with Section 73 of the GST Act.
Facts
The petitioner challenged an assessment order (DRC-07) for the year 2021-22, contending it exceeded the scope of the show cause notice, was passed without the mandatory three-month gap, denied personal hearing opportunities, and was unsigned/lacked DIN. The show cause notice was dated 29.09.2025 and the assessment order 24.12.2025.
Key Issues
The key legal issues concerned the procedural validity of the assessment order under Section 73 of the GST Act, specifically regarding the time gap between the show cause notice and the order, and the provision of personal hearing opportunities.
Sections Cited
Section 73, Section 73(2), Section 73(10)
AI-generated summary — verify with the full judgment below
APHC010276892026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 14607/2026 Between:
M/S YADIDYA TIMBER DEPOT, REP. BY ITS PROPRIETOR SHARABU JERUSHA, W/O SHARABU RAJASHEKHAR, AGED ABOUT 35 YEARS, D NO.17/128, RAMPADU ROAD, PORUMAMILLA, YSR DISTRICT, ANDHRA PRADESH - 516 193
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KADAPA-II CIRCLE, STATE TAXES DEPARTMENT, GOVERNMENTOF ANDHRA PRADESH, KADAPA TOWN, YSR DISTRICT, ANDHRA PRADESH - 516 001
THE JOINT COMMISSIONER ST, KADAPA DIVISION, STATE TAXES DEPARTMENT, GOVERNMENTOF ANDHRA PRADESH, KADAPA TOWN, YSR DISTRICT, ANDHRA PRADESH - 516 001
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT., STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI - 522 237. ...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of
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