Judgment
APHC010234962025
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: 12347 OF 2025 Between:
1. M/s.Sree Lakshmi Enterprises, Waddemanu Village, Thullur Mandal, Guntur District Rep by its Proprietor J.Siva Shankar Reddy ...Petitioner AND 1. The Assistant Commissioner ST, Commercial Taxes Department, Mangalagiri Circle, Mangalagiri, Guntur District.
2. The Commercial Tax Officer, Commercial Taxes Department, Mangalagiri Circle, Mangalagiri, Guntur District.
3. The Joint Commissioner ST, Commercial Taxes Department, Guntur-I Division, Guntur Guntur District.
4. The State of Andhra Pradesh, Rep by its Principal Secretary, Commercial Taxes Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a writ, order or direction more particularly one in the nature of writ of Mandamus to declare the action of the Dt Respondent
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No.l in issuing the impugned determining theproceedings dated Tax/Interest for the financial year 2018-19 U/sec.73 of CGST/SGST Act, 2017 without serving the show cause 22-04-2024 notice, without conducting enquiry and without giving any opportunity of personal hearing as arbitrary, illegal and violation of principles of natural justice and also in violation of Article 14 and 21 of the Constitution of India and consequently set aside the impugned proceedings dated 22-04-2024 issued by the Dt Respondent to the writ petitioner in the interest of justice IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to suspend the impugned proceedings dated 22-04-2024 issued by the l^t Respondent to the writ petitioner pending disposal of the Writ Petition Counsel for the Petitioner: P NAGENDRA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents:
The Court made the following order:
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No: 12347 of 2025
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax. With their consent, the writ petition is disposed of.
2.
Petitioner, a registered dealer under GST Act, aggrieved by the proceedings dated 22.04.2024 issued by the 1st respondent under Section 73 of CGST/SGST Act., filed present writ petition. In his proceedings, the 1st respondent determined tax with interest for financial year 2018-19 under Section 73 of the said Act.
3.
The main contention advanced in writ petition is that the said proceedings were issued without any notice or conducting enquiry, much less, affording an opportunity of personal hearing to the petitioner.
4.
Learned counsel for the petitioner though made submissions with reference to the said aspect of not issuing any notice, from the averments made in the affidavit filed in support of the writ petition it is not clear as to whether the petitioner is actively carrying on his business activities during the relevant point of time.
5.
Whereas, Mr.S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, on the basis of instructions received from the 1st
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respondent, contends that prior to passing impugned proceedings, Show- Cause-Notice was issued to the petitioner electronically in terms of Section 169(d) of the CGST/SGST Act. He also submits that the petition itself is liable to be dismissed as the same is filed after lapse of one year from the date of issuing impugned proceedings and further that petitioner has not availed alternative remedy of appeal under Section 107 of CGST/SGST Act.
6.
This Court has considered the submissions made and perused the material available on record.
7.
It is apparent from the averments made on behalf of petitioner that the allegation is with regard to non-issuance of Show-Cause-Notice. In the usual circumstances, the matter would be kept pending and decided after counter is filed by the respondents. Instead of adopting such procedure, keeping in view that some of the writ petitions, wherein contention with regard to non issuance of proper notice was raised, were disposed of with a direction to afford an opportunity of fair adjudication to the assesses, we are inclined to dispose of the writ petition, however, by imposing a condition of deposit.
8.
Accordingly, the impugned assessment order is set-aside, subject to the condition of petitioner depositing 20% of disputed tax, within a period of four (4) weeks, from today. In the event, amount is not deposited within the stipulated time, order granted by this Court stands automatically dissolved.
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9.
Further, if the petitioner deposits the disputed tax within the stipulated time, the 1st respondent shall issue appropriate Show-Cause-Notice, to which, the petitioner may file his objections, in accordance with Law.
10.
It is made clear that this Court has not examined the procedure of service of notice through electronic mode as submitted by learned Assistant Government Pleader and the same would be considered in an appropriate case.
11.
With the above direction, the writ petition is disposed of. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________ T.C.D.SEKHAR, J
GVK
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9 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No. 12347 of 2025
Dt. 28.07.2026
GVK