M/S. S. Maheswar vs. The Assistant Commissioner (St)
Held
The High Court set aside the impugned assessment order, finding that the petitioner was deprived of an adequate opportunity to participate in the proceedings due to registration cancellation and lack of proper notice. The respondent was directed to issue a fresh show cause notice to the petitioner's correct address for a fresh assessment.
Facts
The petitioner's GST registration was cancelled on 31.07.2019. Subsequently, an assessment order in Form GST DRC-07 was issued on 06.01.2026, which the petitioner challenged, claiming no access to the departmental portal and improper service of notice due to a change in address.
Key Issues
Whether an assessment order issued after cancellation of GST registration, without providing portal access or ensuring proper service of notice, violates the principles of natural justice and due process. Whether the petitioner was deprived of an adequate opportunity to contest the assessment proceedings.
AI-generated summary — verify with the full judgment below
APHC010383102026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 5th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20800/2026 Between:
M/S. S. MAHESWAR,, YERRAMVANDLAPALLI, LYYAVARIPALLI VILLAGE, PULICHERLA MANDAL, CHITTOOR DISTRICT, ANDHRA PRADESH - 517113, REP. BY ITS PROPRIETOR MR. SINGAMSETTY MAHESWAR.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, MADANAPALLE CIRCLE, KADAPA DIVISION, 15/15, G.K. REDDY COMPLEX, BEHIND MAMATHA KALYANA MANDAPAM, MADANAPALLE, ANNAMAYYA DISTRICT, ANDHRA PRADESH -517325. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...RESPONDENT(S):
Counsel for the Petitioner:
G NARENDRA CHETTY Counsel for the Respondent(S):
NJS,J & TCDS,J W.P No.20800 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURA
The judgment continues below.
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