ORDER :

U. DURGA PRASAD RAO, J.

W.P.No.6599/2023 and 6601/2023 are filed by the petitioner challenging the notices in Form GST ASMT-10 dated 28.02.2023 issued by 2nd respondent under Rule 99 of the A.P. Goods and Service Tax Rules, 2017 (for short, ‘the AGPST Rules’) r/w Section 61 of the A.P. Goods and Service Tax Act, 2017 (for short, ‘the AGPST Act) calling for explanation of the petitioner with regard to the discrepancies found in respect of the returns submitted by the petitioner for the tax period April 2019 to March 2020 and April 2020 to March 2021 respectively.

2. The petitioner is engaged in supply of iron and steel purchased from the resident registered taxable persons. The petitioner is a registered dealer under the APGST Act and an assessee on the file of 3rd respondent herein. While so, the petitioner submitted its returns for the taxable period April 2019 to March 2020 and April 2020 to March 2021. The 3rd respondent, on having received alert note vide R.C.No.158/C/2020 dated 21.12.2022 from the Regional Vigilance & Enforcement Officer/2nd respondent, scrutinized the aforesaid returns and found the suppression of sales turnover in the returns submitted by the petitioner