Judgment
APHC010186942026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE TWENTY EIGHTH 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: 10234/2026 Between:
1. REAL INFRAH CONSTRUCTIONS, GSTN- 37ABGPY4922Q2ZP REP.
BY ITS PROPRIETOR, SRI Y .CHALAMA REDDY D.NO.2-9, CHTLAMITTA POST - 523 320 PEDA ARAVEEDU MANDAL, PRAKASAM DIST., ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, NELLORE-I CIRCLE, D.NO.15- 505/2, 2ND FLOOR, CT COMPLEX, RR STREET, NELLORE - 524001, ANDHRA PRADESH.
2. STATE OF ANDHRA PRADESH, REP.
BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 AMARAVATHI, GUNTUR DISTRICT.
3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI 110001
...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 of Mandamus or any other writ or order or direction declaring the action of the 1ST Respondent in issuing the composite show cause notice dated 22.10.2025 and assessment orders dated
2
30.1.2026 for the period 2022-23 to 2024-25 under the Goods and Service Tax Act, 2017 as in gross violation of principles of natural justice, also passed as composite notice/intimation for more than one assessment year, and consequently set aside the same and direct the 1ST Respondent to redo the assessment affording opportunity of being heard in accordance with law, and pass orders in accordance with law and 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 to stay the operation of the proceedings of the 1ST Respondent in Form DRC - 07 dated 30.1.2026 for the period 2022-23 to 2024-25 under the Goods and Service Tax Act, 2017, in the interest of justice and pass Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX 2.
3
The Court made the following Order:
(Per Hon’ble Sri Justice R. Raghunandan Rao)
This Court is of the view that the petitioner can as well invoke alternative remedy of appeal.
In the circumstances, this Writ Petition is closed leaving it open to the petitioner to avail of the remedy by way of an appeal under Section 107 of Goods and Services Act, 2017 (for short, ‘the GST Act’) and such other provisions of the GST Act. No costs.
As a sequel, pending Interlocutory Applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 28.04.2026 KA
4
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 10234 / 2026
Date: 28.04.2026 KA