M/S.Sree Lakshmi Enterprises 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. If the deposit is made, the 1st respondent was directed to issue a fresh show cause notice, allowing the petitioner to file objections. The Court did not examine the procedure of service of notice through electronic mode.
Facts
M/s.Sree Lakshmi Enterprises challenged an assessment order dated 22.04.2024 issued under Section 73 of the CGST/SGST Act for FY 2018-19, contending it was passed without serving a show cause notice, conducting an enquiry, or providing a personal hearing. The respondent claimed a show cause notice was issued electronically under Section 169(d) and that the petitioner had an alternative remedy under Section 107.
Key Issues
The key legal issue was whether the assessment order was validly passed without following principles of natural justice, specifically concerning the issuance of a show cause notice and opportunity of hearing, and the validity of electronic service of notice.
Sections Cited
Section 73, Section 169(d), Section 107
AI-generated summary — verify with the full judgment below
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:
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.
The Commercial Tax Officer, Commercial Taxes Department, Mangalagiri Circle, Mangalagiri, Guntur District.
The Joint Commissioner ST, Commercial Taxes Department, Guntur-I Division, Guntur Guntur District.
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
The judgment continues below.
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