M/S. Rr Logistics vs. The Assistant Commissioner (St)
Held
The High Court set aside the impugned assessment order. It granted the respondent liberty to conduct a fresh assessment after providing proper notice to the petitioner and assigning a DIN number to the new order, excluding the period from the original order date for limitation purposes.
Facts
M/S. RR LOGISTICS challenged an assessment order issued under Section 73(9) of the GST Act, 2017, alleging violations of natural justice, absence of a DIN number, and non-compliance with Section 73.
Key Issues
The key legal issues were the validity of an assessment order passed without adhering to principles of natural justice, lacking a DIN, and not complying with Section 73 of the GST Act.
Sections Cited
Section 73, Section 73(9)
AI-generated summary — verify with the full judgment below
APHC010147882025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7721/2025 Between:
M/S. RR LOGISTICS, 17-11-4/A, REVENUE COLONY, KAKINADA, EAST GODAVARI, 37, 533001, KAKINADA - 533003, ANDHRA PRADESH, REP BY ITS PROPRIETRIX, SMT. MEHARUNNISA NALLABILLI W/O. SRI. DURGA PRASAD AGED ABOUT 34 YEARS.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KAKINADA PORT CIRCLE, D.NO.LO- 355, 3RD FLOOR. COMMERCIAL TAXES COMPLEX, PITHAPURAM ROAD, KAKINADA, ANDHRA PRADESH.
THE ADDITIONAL COMMISSIONER, APPELLATE AUTHORITY, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH.
UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY,
REVENUE (CT) DEPARTMENT,
2 RRR,J & TCDS,J W.P.No.7721 of 2025
VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
...RESPONDENT(S): Petition under Article 226 of the Constitution of Indi
The judgment continues below.
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