M/S Rk Electricals vs. The State Of Andhra Pradesh
Held
The High Court set aside the ex-parte assessment order, remanding the matter for fresh assessment after due notice. This was conditional on the petitioner paying 20% of the disputed tax within six weeks, balancing revenue interests with natural justice concerns due to lack of alerts for portal uploads.
Facts
M/S RK Electricals challenged an ex-parte assessment order and consequential recovery notices, claiming non-receipt of show cause notices and the assessment order, which were only uploaded on the GST portal without alerts. The petitioner alleged violation of natural justice and procedural requirements.
Key Issues
Whether service of assessment orders and notices solely by uploading them on the GST portal, without additional alerts, constitutes sufficient compliance with natural justice principles, especially for taxpayers with inadequate technical abilities.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010285142026
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: 14874/2026 Between:
M/S RK 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 COMMISSIONERST, RAMAVARAPPADU CIRCLE, NO-III DIVISION, VIJAYAWADA-520003
DY ASSISTANT COMMISSIONER ST, RAMAVARAPPADU CIRCLE, NO-III 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.
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.