WRIT PETITION No.12070 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri P.Venkat Prasad, learned counsel appearing for M/s. P.V.Prasad Associates, for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. With the consent, finally heard.

3. During the course of hearing, learned counsel for the parties fairly submitted that the point involved in this writ petition is, indeed, covered by the order passed by this Court in W.P.No.9924 of 2025 dated 03.04.2025 and this writ petition may be decided in terms of the said order.

4. This Court in the aforesaid order recorded as under:-

“5. We find substance in the argument of learned counsel for the petitioner that a combined reading of Section 73(2) and (10) of the Act permits the Department to issue show cause notice upto three months prior to the passing of the assessment order. The assessment order was passed on 28.02.2025 and therefore, the show cause notice could have been issued upto 28.11.2024. Whereas, in the instant case, it was issued on 30.11.2024. Similar view was taken by the Andhra Pradesh High Court in M/s. The Cotton Corporation of India (supra).