Real Infrah Constructions vs. The Assistant Commissioner
Held
The High Court declined to entertain the writ petition, holding that the petitioner had an effective alternative remedy of appeal available under Section 107 of the Goods and Services Tax Act, 2017. The Court closed the writ petition, directing the petitioner to pursue the statutory appeal.
Facts
Real Infrah Constructions challenged a composite show cause notice and assessment orders for multiple years (2022-23 to 2024-25) issued under the Goods and Service Tax Act, 2017. The petitioner alleged gross violation of principles of natural justice and improper clubbing of assessment years, seeking to set aside the orders and direct a re-assessment.
Key Issues
The key legal issue was whether a writ petition challenging GST assessment orders and notices should be entertained when an alternative remedy of appeal under Section 107 of the GST Act is available to the petitioner.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
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:
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.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 AMARAVATHI, GUNTUR DISTRICT.
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 o
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.