M/S. Mahalakshmi Silk Sarees vs. The Additional Commissioner Of State Tax
Held
The High Court set aside the original assessment order, finding it violated principles of natural justice and Section 75(4) of the GST Act due to the lack of a personal hearing. The matter was remanded to the assessing authority for fresh adjudication after granting a personal hearing, conditional on the petitioner depositing 20% of the disputed tax.
Facts
An assessment order in FORM GST DRC-07 was passed against the petitioner without granting a personal hearing. The petitioner's subsequent appeal was dismissed by the Appellate Authority as being filed beyond the statutory period under Section 107 of the GST Act.
Key Issues
Whether an assessment order passed without providing a personal hearing violates principles of natural justice and statutory provisions, and if such an order can be set aside despite the statutory appeal being time-barred.
Sections Cited
Section 107, Section 75(4)
AI-generated summary — verify with the full judgment below
APHC010128022026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6843/2026 Between:
M/S. MAHALAKSHMI SILK SAREES,, REPRESENTED BY ITS PROPRIETOR, B. YERRI SWAMI, 5-575, SANJAY NAGAR, DHARNNAVARAM, ANANTAPUR, ANDHRA PRADESH, 515671. ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF STATE TAX, FLAT N0.101 AND 102, THUNGA RESIDENCY. RANI PRANTHAKA DEVI MARG, RENIGUNTA ROAD, TIRUPATHI-517501. 2. THE DEPUTY ASSISTANT COMMISSIONER ST, PUTTAPARTHY CIRCLE, ANANTAPUR DISTRICT - 515521. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY,
REVENUE DEPARTMENT,
A.P. SECRETARIAT, VELEGAPUDI.522238
...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 toPleased to issue a writ, direction or order more particularly one in the nature of Writ of Mandamus quashing the Appeal Order dated 18.02.2026 p
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.