SRK ENTERPRISES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) 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.