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THE COTTON CORPORATION OF INDIA vs. ASSISTANT COMMISSIONER (ST) (AUDIT) (FAC) & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R. RAGHUNANDAN RAO
HARINATH N.
Pet. Counsel
Karthik Ramana Puttamreddy
Res. Counsel
---

Petitioner / Applicant

THE COTTON CORPORATION OF INDIA
Respondent ASSISTANT COMMISSIONER (ST) (AUDIT) (FAC) & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 5, 2025
Order No.

W. P. No. 1463 of 2025

Citation

2025(2) TAXREPLY 12397
Original Order
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ORDER

ORDER PER: The petitioner is registered under the APGST Act, 2017. It received a show cause notice, dated 30.11.2024, in relation to the assessment year 2020-2021, calling upon the petitioner to show cause why an assessment should not be carried out in relation to short payment of tax etc. Notice was issued under Section 73 (1) r/w Rule 142 of the APGST Rules. 2. The aforesaid notice, is challenged by the petitioner in the present Writ Petition. 3. The contention of the petitioner, as enunciated by Sri P. Karthik Ramana is as follows: Section 73 (10) of the APGST Act, stipulates that the assessment order, in relation to any assessment year, would have to be issued within three years from the due date for furnishing of annual return for the said financial year. Section 73 (2) of the APGST Act stipulates that the notice under sub-section (1) which initiates the assessment proceedings, would have to be issued at least three months prior to the time limit specified in su....

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