Judgment
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:
1. 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.
3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001.
...RESPONDENT(S):
Counsel for the Petitioner:
1. G NARENDRA CHETTY Counsel for the Respondent(S):
1.
NJS,J & TCDS,J W.P No.20800 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:20800 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner. Also heard Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader representing respondent Nos.1 and 2.
2.
Petitioner was a registered dealer under the GST Act, 2017 with GTSIN:3706012610112 and was engaged in the business of Works Contract Services and his registration was cancelled on 31.07.2019. Being aggrieved by the Summary of the Order in Form GST DRC-07 dated 06.01.2026, the present Writ Petition is filed on various grounds.
3.
Learned counsel for the petitioner inter alia submits that as per the impugned proceedings, registration of the petitioner was cancelled with effect from 31.07.2019. In view of the cancellation of registration, petitioner has no access to the portal of the department and as such, there is no opportunity to participate in the assessment proceedings, pursuant to the notice, if any, issued by respondent No.1.
4.
Learned counsel also submits that though a reference was made in the impugned order that a notice was properly sent through registered post, the petitioner was not residing in the address which is mentioned in the impugned order and therefore, the question of effecting service of notice does not arise.
Be that as it may.
5.
He also submits that if the petitioner is provided with an opportunity to contest the assessment proceedings on merits by setting aside the impugned order, interest of the petitioner will be protected.
6.
On the other hand, learned Assistant Government Pleader, who took time to secure instructions more particularly with reference to issuance of
NJS,J & TCDS,J W.P No.20800 of 2026 3
notice/service of notice through registered post on the petitioner, submits that no registered post appears to have been sent.
7.
Considering the submissions made, this Court finds merit in the submissions made by learned counsel for the petitioner that the petitioner was deprived of an adequate opportunity, more particularly in view of the undisputed position that the registration was cancelled with effect from 31.07.2019. In such circumstances, there is every reason to believe that the petitioner could not have any access to the portal. Therefore, the impugned proceedings dated 06.01.2026 are set aside.
8.
Respondent No.1 is at liberty to issue appropriate show cause notice to the petitioner to his correct address furnished by the learned counsel i.e., “S.Maheswar, S/o. S.Krishnaiah, Door. No.102, Yerravandlapalle Village, E.Ramireddygari Palle Post, Pulicherla Mandal, Chittoor District – 517113”, on receipt of which, it is open to the petitioner to raise all objections and by considering the same, thereafter, appropriate assessment orders shall be passed.
9.
With the above observations, this Writ Petition is allowed. No costs.
Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:05.08.2026 Ksj