M/S Goodwill Agencies (Partnership Firm) vs. The State Of Andhra Pradesh
Held
The High Court, following a previous Division Bench decision, set aside the impugned assessment and appellate orders. The matters were remanded back to the proper officer for fresh assessment after providing due notice and opportunity of hearing to the petitioner, conditional upon the petitioner paying 25% of the disputed tax within six weeks.
Facts
The petitioner challenged GST assessment orders for multiple financial years (2020-2023) that imposed tax, interest, and penalty for ITC claimed. The assessment orders were allegedly passed without personal hearing, not physically served, and lacked DIN. The subsequent appeals filed by the petitioner were dismissed by the appellate authority solely on the ground of delay exceeding 300 days.
Key Issues
Whether assessment orders passed without personal hearing, physical service, and DIN are valid, and if the appellate authority was justified in dismissing delayed appeals when the original orders were procedurally flawed.
Sections Cited
Section 169, GST Act, 2017
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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