Judgment
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:
1. 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 passed by the 1st Respondent and consequently set aside the Order in Form DRC-07 dated 16.05.2025 issued by the 2nd Respondent, and further be pleased to direct restoration of the statutory appeal preferred under Section
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107 of the Act for adjudication on merits in accordance with law, and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case, as being arbitrary, without jurisdiction, unconstitutional, unreasonable, in violation of principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder, and to 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 pleased to grant interim stay of all further recovery proceedings pursuant to the impugned orders pending disposal of the present Writ Petition, and pass Counsel for the Petitioner:
1. CHIRANJEEVI TALASILA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX The Court made the following:
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Chiranjeevi Talasila, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
2.
The petitioner is a registered person, under the G.S.T. Act. An order of assessment, dated 16.05.2025, in FORM GST DRC-07 came to be passed against the petitioner, by the 2nd respondent, for the tax period, 2024- 2025. Being aggrieved by this order, the petitioner had approached the Appellate Authority, who dismissed the Appeal, by an Order, dated 18.02.2026, on the ground that, the said Appeal had been filed beyond the statutory period, provided under Section 107 of the G.S.T. Act, 2017.
3.
The petitioner has now approached this Court, by way of the present Writ Petition, contending that, the initial order of assessment was vitiated by violation of Principles of Natural Justice as well as the requirement of the G.S.T. Act, 2017 itself, which stipulates that, no adverse order to be passed without a personal hearing being granted to the registered person.
4.
It is not in dispute that the order of assessment had been passed, without such an opportunity of personal hearing being given to the petitioner under Section 75(4) of the GST Act.
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5.
In those circumstances, it would be appropriate to set aside the order of assessment passed, on 16.05.2025, and remand the matter back to the original assessing authority, for passing appropriate orders of assessment, after due opportunity of hearing is given to the petitioner.
6.
In as much as the inordinate delay in approaching this Court is concernced, it would be appropriate that this order shall be subject to the condition of the petitioner depositing 20% of the disputed tax within a period of six (06) weeks from the date of receipt of this order. Any payment of recovery of tax made after the aforesaid order of assessment has been passed shall be adjusted against the required deposit of 20% of the disputed tax. It is further observed that the period between the date of the impugned order till the date of receipt of this order by the assessing authority shall be excluded for the purpose of limitation.
7.
Accordingly, this Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date:05.05.2026
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119 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No: 6843 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
05.05.2026
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