JUDGMENT

RAVI NATH TILHARI, J. - Heard Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner and Sri T. C. D. Sekhar, learned Government Pleader for Commercial Tax for the respondent Nos.1 and 2.

2. With the consent of the parties counsels, the petition is being decided finally at this stage.

3. While challenging the impugned order dtd. 28/3/2023 passed under Sec. 73(9) of the APGST/CGST Act, 2017 passed by the Assistant Commissioner (ST), Bheemili, Visakhapatnam, I Division, learned counsel for the petitioner raised two grounds.

1) that the impugned order is unsigned and is no order in the eyes of law which cannot be enforced.

2) that the order has been passed on the ground that upon verification of the bank statement of the tax payer, it was found that they received payment of Rs.93, 62, 630.00 from the Andhra Pradesh Mineral Development Corporation Limited in the Financial Year 2020-21, which was not reflected in their GSRTR - 3B return, but in the show cause notice dtd. 31/1/2023, the said ground was not mentioned. In his submission, the show cause notice is on one ground and the order has been passed on different ground. The petitioner had no opportunity of reply,