M/S Goodwill Agencies vs. The State Of Andhra Pradesh
Held
The High Court, following a previous Division Bench decision, set aside the assessment and appellate orders. It remanded the matters back to the proper officer for fresh assessment after due notice, subject to the petitioner paying 25% of the disputed tax within six weeks.
Facts
The petitioner challenged GST assessment orders for FY 2020-2021, 2021-2022, and 2022-2023, alleging they were passed without personal hearing, physical service (only uploaded on GST Portal), and lacked DIN. Their subsequent appeals were dismissed by the appellate authority solely on the ground of delay exceeding 300 days.
Key Issues
Whether assessment orders lacking personal hearing, physical service, or DIN are valid, and if an appellate authority can dismiss appeals solely on delay when the original orders are challenged on fundamental procedural grounds.
Sections Cited
Section 169, Circular No.128/47/2019-GST
AI-generated summary — verify with the full judgment below
Date of reserved for orders : nil Date of pronouncement : 06.07.2026 Date of uploading : 10.07.2026 APHC010333522026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 6th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17862/2026 Between:
M/S GOODWILL AGENCIES, (PARTNERSHIP FIRM) D.NO 52-1/1-5A, RINGROAD, NTR NAGAR, VIJAYAWADA-520008 REP. BY ITS MANAGING PARTNER MR. CHENNUPATI SRINIVASA RAO
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P - 522237. 2. ADDITIONAL COMMISSIONER ST FAC, 0/0 APPELLATE AUTHORITY, VIJAYAWADA-520010
JOINT COMMISSIONERST, VIJAYAWADA DIVISION -3-520011. 4. DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, VIJAYAWADA DIVISION-3-520003. ...RESPONDENT(S): 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 tomay be pleased to issue writ of Mandamus or any other ap
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.