Mahanandi Irrigation Systems vs. The Assistant Commissioner (St)
Held
The High Court set aside the impugned order, conditional on the petitioner depositing 20% of the disputed tax within four weeks. If the deposit is made, the 1st respondent must issue a fresh show-cause notice, allow the petitioner to file objections, and then conclude the assessment proceedings in accordance with law.
Facts
A partnership firm challenged a GST order (Form GST DRC-07) and consequential recovery notice, alleging that their explanations to the show-cause notice were not considered, violating natural justice. They also stated that the managing partner's illness prevented them from filing a timely appeal under Section 107 of the GST Act.
Key Issues
Whether the impugned GST order was passed in violation of natural justice by not considering the petitioner's objections, and if the petitioner's inability to file a timely appeal due to illness warrants intervention.
Sections Cited
Section 65(1), Section 73(2), Section 107
AI-generated summary — verify with the full judgment below
APHC010381842026
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: 20465 OF 2026 Between:
Mahanandi Irrigation Systems, Having its offiee 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 Cirele, 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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