Srinivasa Rao Uggini vs. The Superintendent Of Central Tax
Held
The Court, following a previous Division Bench judgment, held that an assessment order passed without the mandatory prior issuance of a notice under Rule 142(1)(A) of the CGST Rules, 2017, is invalid. It set aside the impugned order and remanded the matter to the respondent for completing assessment proceedings in accordance with law, subject to the petitioner paying 20% of the disputed tax.
Facts
The petitioner challenged an assessment order for the financial year 2020-21, arguing that it was passed without the prior issuance of an intimation for payment of tax in DRC 01A, specifically a notice under Rule 142(1)(A) of the CGST Rules, 2017.
Key Issues
Whether an assessment order passed without the prior issuance of a notice under Rule 142(1)(A) of the Central Goods & Services Tax Rules, 2017, is legally valid.
Sections Cited
Rule 142(1)(A)
AI-generated summary — verify with the full judgment below
APHC010121422026
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: 6453/2026 Between:
SRINIVASA RAO UGGINI, HAVING THEIR REGD. PREMISES AT 26- 8-26, GROUND FLOOR, VISAKHA MUNICIPAL ROAD VELAMPETA, VISAKHAPATNAM, ANDHRA PRADESH - 530 001 REPRESENTED BY ITS PROPRIETOR MR. SRINIVASA RAO UGGINI .
...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, KURUPAM MARKET COST RANGE VISAKHAPATNAM COST DIVISION 2ND FLOOR, SRIYA COMPLEX, NEAR NARASIMHA NAGAR RYTHU BAZAR, KAILASAPURAM, VISAKHAPATNAM - 530 024
THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI-110 001
...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the
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