R K Electricals vs. The State Of Andhra Pradesh
Held
The High Court set aside the ex-parte assessment order, noting that while portal upload is sufficient service under Section 169, many taxpayers lack technical awareness. The matter was remanded for a fresh assessment after due notice, conditional on the petitioner paying 20% of the disputed tax.
Facts
The petitioner challenged an ex-parte assessment order and a consequential summary assessment order for FY 2022-2023, claiming non-receipt of show cause notices or the assessment order. The department argued that service was validly effected by uploading the documents on the GST portal.
Key Issues
The primary issue was the validity of service of assessment orders and notices solely through the GST portal without additional alerts, and whether this violates principles of natural justice for taxpayers with inadequate technical abilities.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010285152026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3585] THURSDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI WRIT PETITION NO: 14873/2026 Between:
R K ELECTRICALS, (PROPRIETORSHIP FIRM) 2ND, 50-11-13, MAIN ROAD, AYYAPPA NAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520007. MR. KIRANRAJ MOLAGANTI
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P - 522237. 2. ASSISTANT COMMISSIONER ST, RAMAVARAPPADU CIRCLE, NO- 111 DIVISION, VIJAYAWADA-520003
DY ASSISTANT COMMISSIONER ST, RAMAVARAPPADU CIRCLE, NO-ILL DIVISION, VIJAYAWADA-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 to issue writ of Mandamus or any other appropriate Writ or order or direction, declaring the action of the respondent no.3 in passing ex-parte assessment order dated 17.04.20
The judgment continues below.
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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.