Judgment
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APHC010386082026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 20666 of 2026 Bench Sr.No:- 18 [3543]
Koppula Madhusekhar ...Petitioner Vs.
The Assistant Commissionerst and Others ...Respondent(s)
********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 28th July 2026 Present :
Advocate for Petitioner:
SRINIVASA RAO KUDUPUDI Advocate for Respondent:
GP FOR COMMERCIAL TAX
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HON’BLE SRI JUSTICE NINALA JAYASURYA
AND
HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.20666 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
1.
The petitioner is a registered dealer under GST Act.
The 1st respondent issued show cause notice dt.07.06.2024 calling upon the petitioner to submit objections within thirty (30) days in view of the discrepancies in the returns filed by the petitioner. As the petitioner did not respond to the said notice, the 1st respondent proceeded with assessment and adjudication order was passed on 08.11.2024 in relation to period April, 2022 to March, 2023. The present writ petition is filed questioning the Assessment Order dt.08.11.2024.
2.
The primary contention of the petitioner is that the show cause notice and order under challenge were uploaded in the portal without serving the same on him either registered post or any other mode specified under Section 169.
3.
This Court had earlier taken the view that uploading the show cause notices and orders in the portal, is sufficient proof of service as per Section 169 (1)(b) of the GST Act. However,
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keeping in view of the fact that, a large number of writ petitions are filed questioned the assessment orders on the ground that the same were uploaded in the portal and the assesses are not technically equipped, so as to access the portal. Taking into consideration of the difficulties faced by the assesses, this Court deems it appropriate to give one more opportunity to the petitioner, so as to put forth its contention before the 1st respondent. Further, in order to balance the interest of the petitioner and the department, it is appropriate to impose certain conditions on the petitioner, while allowing him to participate in the assessment proceedings, inasmuch as the impugned order was passed on 08.11.2024 and there was no explanation offered for the delay caused in approaching this Court.
4.
In view of the aforesaid, the impugned order dt.08.11.2024 passed by the 1st respondent in relation to period April, 2022 to March, 2023 is set aside, on condition the petitioner depositing 20% of the disputed tax within a period of six (06) weeks from today. Such payment shall be abide by the result of assessment proceedings. Further, the 1st respondent is directed to issue fresh notice to the petitioner and after calling for explanation
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from him, pass appropriate orders in accordance with law after affording opportunity of being heard.
5.
Accordingly, the writ petition is allowed. There shall be no order as to costs.
As a sequel, pending applications, if any shall stand closed.
___________________________ JUSTICE NINALA JAYASURYA
______________________
JUSTICE T.C.D. SEKHAR 28.07.2026 DR
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21 HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR
WP No.20666 of 2026 Date 28.07.2026
U DR