ORDER:

(Per UDPR, J)

In the instant writ petition, the petitioner challenges the AJC order No.4959/29.1.2020 dated 11.12.2019 served on 22.02.2020 passed by the 3rd respondent rejecting the appeal filed by the petitioner against the assessment order dated 30.05.2018 passed by the 4th respondent.

2. The petitioner deals in edible and non-edible oils and it is a registered dealer under the APGST Act, 2017.

a) The 4th respondent consequent to the inspection of petitioner’s business premises on 03.02.2018, issued a show cause notice in Form GST DRC-02 (APGST) on 22.03.2018 in respect of a differential turnover involving a tax liability of Rs.1,72,920/-. The petitioner submitted its explanation. However, the respondent passed assessment order dated 30.05.2018 fixing tax liability of Rs.1,72,920/-on the differential turnover of Rs.69,16,797/-for the tax period July 2017 to February 2018. The 4th respondent passed a separate assessment order for equal sum of tax under the provisions of the CGST Act, 2017.

b) Aggrieved by the two assessment orders under CGST Act, 2017 and APGST Act, 2017, the petitioner filed appeals in the office of the 3rd respondent on 28.06.2018 along with proof of payment