Abiram Aquafeeds And Cements vs. The Assistant Commissioner State Taxes
Held
The Court, balancing revenue interests and taxpayer hardships, held that despite portal upload being sufficient service under Section 169(1)(d), a fresh opportunity of hearing should be granted. The impugned order was set aside, and the matter remanded, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order for the tax period 2023-24, contending that the show cause notice and the final order were not properly served, having only been uploaded to the GST portal in an obscure section. The petitioner claimed unawareness of these proceedings, leading to an ex-parte order.
Key Issues
Whether an assessment order passed under Section 73 without actual knowledge of the show cause notice and order (due to portal upload) violates natural justice, and what relief can be granted to taxpayers genuinely unaware of such uploads.
Sections Cited
Section 73, Section 73(2), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010192432026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10573/2026 Between:
ABIRAM AQUAFEEDS AND CEMENTS, 536, GAMALAPALEM, THOTAPALLI GUDUR, SPSR NELLORE DIST -524 311 REP. BY ITS PROPRIETOR MR.MANNEM SUBRAHMANYAM, AGED 45YEARS
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAXES, NELLORE - III CIRCLE, NELLORE - 524 001, SPSR NELLORE DISTRICT, A.P..
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI - 522 238, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH.
...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1St Respondent in passing the Proceedings dated 03.01.2025 for the tax period 2023-24 unde
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.