Mahanandi Irrigation Systems vs. The Assistant Commissioner (St)
Held
The High Court set aside the impugned assessment order, subject to the petitioner depositing 20% of the disputed tax within four weeks. Upon deposit, the 1st respondent was directed to issue a fresh Show-Cause Notice, allow the petitioner to file objections, and conclude the assessment in accordance with law, excluding the period from the impugned order date for limitation purposes.
Facts
Mahanandi Irrigation Systems challenged an assessment order (DRC-07) and a consequential recovery notice, arguing that the order was passed without considering their objections to the Show-Cause Notice, thus violating natural justice. They also cited the managing partner's illness as the reason for not filing an appeal under Section 107 of the GST Act within the prescribed time.
Key Issues
Whether the assessment order was passed in violation of natural justice by not considering the petitioner's objections, and whether the petitioner's inability to file a timely appeal due to illness warranted intervention.
Sections Cited
Section 65(1), Section 73(2), Section 107
AI-generated summary — verify with the full judgment below
APHC010381872026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY, THE 28th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20470 OF 2026 Between:
Mahanandi Irrigation Systems, Having its office at Survey No.200/8 Rachana Palli Village, Near Intell College Boys Hostel Anantapur, Andhra Pradesh - 515001 Represented by its Managing Partner ...Petitioner AND 1. The Assistant Commissioner ST, Kalyanadurgam Circle, Anantapuramu Division Anantapur District, Andhra Pradesh
The Deputy Assistant Commissioner STI, Hindupur Circle, Floor, D.No.6-2- 203, A2, A3 Sri Nidhi Complex, D.L. Road, Hindupur - 515201
State of Andhra Pradesh, Represented by its Principal Secretary to Government, Revenue (State Taxes) Department, AP Secretariat Velagapudi, Amaravati, Andhra Pradesh
Union Bank of India, Main Road, Near Registrar office Ramnagar, Ananthapuramu Andhra Pradesh Rep. by Branch Manager ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed
The judgment continues below.
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