Chaitanya Infra Private Limited vs. The Deputy Commissioner Of State Taxes
Held
The Court held that service of notices and communications through the common portal is a recognized mode under Section 169(1)(d) of the Act. However, considering the difficulties faced by assessees, the Court set aside the assessment order and remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner, a registered GST dealer, failed to respond to a Section 61 notice and a subsequent show-cause notice, leading to an ex-parte assessment order. The petitioner contended that the notices and order were only uploaded on the GSTN portal and not effectively served, citing management changes and an accountant's death as reasons for unawareness.
Key Issues
Whether service of notices and assessment orders solely through the GSTN portal constitutes valid service under the GST Act, and if the ex-parte assessment violated principles of natural justice given the petitioner's stated reasons for non-response.
Sections Cited
Section 61, Section 169(1), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010477342026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
FRIDAY, THE 11th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26036 OF 2026 Between:
CHAITANYA INFRA PRIVATE LIMITED, Represented by its Director, Smt. Padmasri Gannamani, Door No. 8-1-69/4, Roor-4, GV Square, Union Bank Building, Peda Waltair Junction Visakhapatnam, Andhra Pradesh, 530017. ...Petitioner AND 1. The Deputy Commissioner of State Taxes, Special Circle, Visakhapatnam I Division, O/o JC(ST), Visakhapatnam -1 Division, Commercial Tax Office Building, Opp Q1 Hospital, Chinagadhili, Arilova, Visakhapatnam - 530 040. 2. The Deputy Assistant Commissioner of State Taxes, Siripuram Circle, Visakhapatnam -1 Division, D.No 8-1-63/10, 2nd Floor, Mehar Plaza, Nowka Nagar, Near Polamamba Temple, Peda Waltair, Visakhapatnam, Andhra Pradesh - 530 017. 3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A.P. Secretariat, Velegapudi - 522
Union of India, Department of Revenue, Represent
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