Judgment
APHC010376432026
IN THE H ( WEDNESD THE HONOURAB THE HONOUR WRIT Between:
1. M/S. SUJAI SHIPPIN PARTNER, MR. M.K REGENCY, TPT COL ANDHRA PRADESH-5 1. ASSISTANT COMM VISAKHAPATNAM-53 2. DEPUTY ASSISTAN CIRCLE, VISAKHAPA 3. STATE OF ANDHR SECRETARY TO GO SECRETARIAT, VEL 522020.
4. UNION OF INDIA, FINANCE, 3RD FLOO NEW DELHI-110 001.
5. BRANCH MANAGER, DWARAKANAGAR, V
1 HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) DAY, THE 29th DAY OF JULY 2026 PRESENT BLE SRI JUSTICE NINALA JAYASURY RABLE SRI JUSTICE T.C.D.SEKHAR PETITION NO: 20709 of 2026 NG AND LOGISTICS, REP. BY ITS M KRUPA KISHORE, #50-103-4/7, UM ONY, SEETHAMMADHARA, VISAKHA 530 013.
...PE AND ISSIONER STATE TAX, DWARAK 30 016.
NT COMMISSIONER (ST), DWARAK ATNAM-I DIVISION, VISAKHAPATNAM RA PRADESH, REP.
BY ITS P VERNMENT, REVENUE (CT-II) DEPA LAGAPUDI, GUNTUR DISTRICT, AMA REP. BY ITS SECRETARY, MINIS OR, JEEVAN DEEP BUILDING, SANSA
, HDFC BANK, POTLURI CASTEL, 1S VISAKHAPATNAM-530 016.
...RESPON
[3543] YA ANAGING MA SIVAM APATNAM, TITIONER KANAGAR, KANAGAR -530 016.
PRINCIPAL ARTMENT, ARAVATHI- STRY OF AD MARG, T FLOOR, NDENT(S):
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Counsel for the Petitioner:
Mr.KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following order: (per Hon’ble Sri Justice Ninala Jayasurya)
Heard Mr.P.Karthik Ramana, learned counsel for petitioner and Mr.S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax appearing for respondents.
2.
The petitioner, who is a registered person under the GST regime has been served with an Assessment Order 13.08.2025 and Summary of Order, dated 11.08.2025 passed by 1st respondent for the tax period 2022-2023 & 2023-2024. This order of assessment has been challenged by the petitioner, in this writ petition on various grounds, including the contention that the order of assessment has gone beyond the scope of the show-cause notice issued on 18.06.2025 and that the said order had been passed without maintaining the required minimum gap of three (3) months between the show-cause notice and passing of the order, and without providing three (3) opportunities of personal hearing to the petitioner. The petitioner also contends that the said order is defective as it does not contain any signature and does not bear any DIN.
3.
As can be seen from the record, the show-cause notice is dated 18.06.2025 while the order of assessment was passed on 13.08.2025, which is within the period of three months stipulated in Section 73(2) and 73(10) of the GST Act. It would also be noticed that the order of assessment does not show minimum of three (3) opportunities of personal hearing had been granted or not.
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4.
In these circumstances, it can only be appropriate that the order of assessment is set aside and the matter is remanded back to the 1st respondent for passing fresh order after due opportunity of hearing given to the petitioner, in accordance with the provisions of Section 73 of the GST Act, however, subject to the condition of the petitioner depositing 10% of the disputed tax, within a period of four (4) weeks.
5.
Accordingly, this Writ Petition is allowed. There shall be no order as to costs.
As a sequel, all the pending miscellaneous applications, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date: 29.07.2026 BLV
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THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR
W.P.No.20709 of 2026 Dt: 29.07.2026
BLV