M/S. Sri Veeranjaneya Pulverisers vs. The Deputy Assistant Commissioner (St)
Held
The High Court set aside the assessment orders, acknowledging that while portal upload is valid service, lack of alerts causes hardship. It remanded the matters for fresh assessment after due notice, subject to the petitioner paying 20% of the disputed tax within six weeks.
Facts
The petitioner challenged GST assessment orders and subsequent attachment notices, contending that they were not served physically or via email, but only uploaded to the portal without alerts. The department argued portal upload is sufficient service under Section 169(1)(d) of the GST Act.
Key Issues
The key issue was whether uploading assessment orders and notices on the GST portal without additional alerts constitutes sufficient service under Section 169(1)(d) of the GST Act, ensuring compliance with natural justice principles.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
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APHC010407152021
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 NOS: 7561, 7564 & 7588 OF 2026
WRIT PETITION NO: 7561/2026 Between:
SRI VEERANJANEYA PULVERISERS, SY. NO. 11/2, PUDI, TIRUPATI ROAD,PUDI VILLAGE, VADAMALAPET
MANDAL,CHITTOOR DISTRICT - 517 551 ANDHRA PRADESH,REP. BY ITS MANAGING PARTNER, SRI. A. SESHAGIRI, S/O. A. KRISHNAMA NAIDU, AGED ABOUT 45 YEARS.
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, SRIKALAHASTI CIRCLE, SRIKALAHASTI, ANDHRA PRADESH.-517644
THE ASSISTANT COMMISSIONER ST, SRIKALAHASTHI CIRCLE, SRIKALAHSTHI, ANDHRA PRADESH. -517644
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISLRICT, ANDHRA PRADESH.522237
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4RT FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001. ...RESPONDENT(S):
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Petition under Article 226 of the Constitution
The judgment continues below.
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