U Bharath Kumar Reddy Or Vulavala Bharath Kumar Reddy vs. The Assistant Commissioner Of Central Tax
Held
The Court found that the appellate order was not properly served on the petitioner, despite the department's claim of deemed service. Consequently, the petitioner was granted time to file a fresh appeal without reference to limitation.
Facts
The petitioner's appeal against an Order-in-Original was rejected without proper service of the appellate order. Subsequently, coercive steps were initiated for recovery of dues. The petitioner contended that the appellate order was not served and sought an opportunity to file a fresh appeal.
Key Issues
Whether the appellate order was duly served on the petitioner and if not, whether the petitioner should be granted an opportunity to file a fresh appeal.
Sections Cited
Section 87(b)(i)
AI-generated summary — verify with the full judgment below
APHC010250002026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13222 OF 2026 Between:
U BHARATH KUMAR REDDY OR VULAVALA BHARATH KUMAR REDDY, or Vulavala Bharath Kumar Reddy, s/o Chendrashekar Reddy, aged 42 years, Occ Business, r/o Sri Rama Nagar-2, Opp Balaji High School, Jammalamadugu, YSR Kadapa District, Andhra Pradesh. ...Petitioner AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, COST, Kadapa Division, II Floor, City Plaza Commercial Centre, Opp District Court, RTC Bus Stand Road, Kadapa, YSR Kadapa District, Andhra Pradesh.
The Commissioner of GST and Customs Appeals, D. NO. 3-30-15, Ring Road, Guntur, Guntur District, Andhra Pradesh - 522006. 3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 4. The State Bank of India, Tadipatri Road, Jammalamadugu, YSR Kadapa District, Andhra Pradesh-516434,Rep. by its Branch Manager. ...Respondents
2
Petition under Article 226 of the Cons
The judgment continues below.
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