APHC010461682022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 35710/2022 Between: M/s. Satyanarayana Medical Distributors, ...PETITIONER AND Assistant Commissioner Of State Tax Intelligence and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is a registered dealer under the Goods and Services Tax Act, 2017, being aggrieved by a common assessment order, dated 05.03.2022, has approached this Court, by way of the present Writ Petition. 2. The case of the petitioner is that, the order under challenge suffers from a violation of principles of natural justice in as much as the show-cause notice was issued, in relation to the period July, 2017 to March, 2018. However, the assessment order, has been passed for the period July, 2017 to February, 2 RRR, J & HN,J W.P.No.35710 of 2022 2021, on the basis of the aforesaid show-cause notice. It is submitted that, on this account, the impugned assessment order has violated the principles of natural justice as no proposal was put before the petitioner for filing objections, in relation to the period for which no show-cause notice has been issued. 3. The petitioner would contend that the Notice under Rule 142 (1) A has not been issued prior to the assessment. 4. The petitioner also contends that the issue is now squarely covered by a judgment of this Court, dated 13.10.2023, in W.P.No.12850 of 2022. 5. The learned Government Pleader for Commercial Tax appearing for the respondents would submit that Rule 142 (1) A, had been amended in October, 2020. He would also submit that prior to the amendment there was a mandatory requirement of issuance of Notice under Rule 142 (1) A, as the word ‘shall’ was used. He would submit that subsequent to the amendment the word ‘shall’ was substituted with the word ‘may’. Consequently, the Rule has become directory and not mandatory. He further submits that, the assessment period subsequent to October, 2020 would not be affected by non-issuance of Tax Intimation Notice under Rule 142 (1) A. 6. This Court, in the judgment, dated 13.10.2023 in W.P.No.12850 of 2022, had gone into the question of whether an assessment order can be passed without prior Tax Intimation Notice under Rule 142 (1) A. In this case, the tax period under consideration, was both the pre-amendment tax period 3 RRR, J & HN,J W.P.No.35710 of 2022 and the post-amendment tax period. This Court, after considering the submissions made on both sides, had held that the issuance of a Tax Intimation Notice under Rule 142 (1) A of the Rules is mandatory prior to the amendment in October, 2020 and non-issuance of such a Notice would render the assessment order invalid. This Court, also considered the fact of non- issuance of Rule 142 (1) A of Tax Intimation Notice for the Post Amendment Tax Period and had held that, as the impugned order of assessment was for both periods, it would be appropriate that, a Notice is issued, in relation to the subsequent period also, under the un-amended Rule 142 (1) A. 7. In these circumstances and in view of the similarity in facts, this Writ Petition is allowed in terms of the Order of this Court, dated 13.10.2023, in W.P.No.12850 of 2022 and the impugned order is set aside, leaving it open to the Assessing Authority to take appropriate steps in terms of the Orders of the Court, dated 13.10.2023. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ______________ HARINATH .N, J Date:12.02.2025 KPV 4 RRR, J & HN,J W.P.No.35710 of 2022 158 THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION No:35710 of 2022 (perHon’ble Sri Justice R. Raghunandan Rao) 12.02.2025 KPV