Judgment
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:
1. 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 3. 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 17.04.2025 and consequential summary assessment order dated 17.04.2025 for FY 2022-2023 as being double taxation, arbitrary, illegal, without any reasons, violation of principles of natural justice. without DIN, as being contrary to Section-50(3) , Rule 88B of the GST Act and also in
contravention of articles 14, 19(l)(g) and 265 of the constitution and set-a-side the same and pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings, including recovery of the Tax, Interest and penalty pursuant to the impugned ex-parte assessment order dated:
17.04.2025 and consequential summary assessment order dated: 17.04.2025 for FY 2022-2023 passed by the Respondent No.3, i pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass Counsel for the Petitioner:
1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX The Court made the following:
THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI WRIT PETITION NO: 14873 of 2026 ORDER: (Per Hon’ble Dr. Justice Y. Lakshmana Rao)
The petitioner had been assessed to tax by way of order of assessment dated 17.04.2025. Thereafter the petitioner was served with a recovery notice dated 16.05.2026 and also an unsigned recovery notice dated 28.01.2026, for recovery of the taxes due under the aforesaid order of assessment.
2.
The petitioner being aggrieved of the aforesaid orders has approached this court by way of the present petition.
3.
It is the case of the petitioner that the petitioner had not received either the show cause notices or the order of assessment and the petitioner was orally informed of the same by the authorities in the month of May, 2026.
4.
The learned Government Pleader, on instructions, submits that the notices and the order of assessment had been served on the petitioner by uploading the same in the portal. The learned Government Pleader would also contend that in view of the judgment of this Court in W.P No.5397 of 2026, uploading notices and orders on the portal is sufficient service of notice on the registered person under Section 169(1)(d) of the GST Act.
5.
While uploading proceedings in the portal would be sufficient notice under Section 169, this Court had taken the view that there have been a large number of cases where persons with inadequate technical abilities and inadequate assistance from their authorized representatives had been suffering on account of the notices and orders being uploaded on the portal directly without any alert being given to the registered persons. In the circumstances, this Court with a view to balance the interest of revenue as well as the registered persons had been laying an additional condition of
payment of 20% of the disputed tax amount before the main contention could be considered.
6.
In the present case, since notices were only uploaded, by way of the portal, and the subsequent assessment order was also uploaded through the portal, without any alerts being given to the petitioner, it would be appropriate that the order of assessment is set aside and the matter be remanded so as to ensure that the principles of natural justice are complied apart from the procedural requirements under the GST Act and Rules.
7.
In the circumstances, the Writ Petition is allowed setting aside the order of assessment, dated 17.04.2025 and the matter is remanded back to the proper officer for passing necessary order of assessment after due notice to the petitioner.
8.
This order is subject to the petitioner paying 20% of the disputed tax within a period of six weeks.
9.
The period from the date of the order of assessment till the date of receipt of the order shall be excluded from period of limitation. Any payments or recoveries made after the order of assessment has been passed will be adjusted against the requirement of payment of 20%.
There shall be no order as to costs.
As a sequel, pending Interlocutory Applications, if any, shall stand closed.
________________________ Dr. Y. LAKSHMANA RAO, J.
_________________________
JUSTICE BALAJI MEDAMALLI
Date: 28.05.2026 Vjl/CVD