Sri Sai Ramachandra Agro Enterprises vs. The Deputy Assistant Commissioner
Held
The Court, while acknowledging its earlier view that portal uploading is sufficient service under Section 169(1)(b), set aside the impugned order and remanded the matter back to the 1st respondent. This was done to provide adequate opportunity to the petitioner, subject to the payment of 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an ex-parte GST assessment order (Form GST DRC-07) for FY 2023-24, alleging double taxation and violation of natural justice. The petitioner contended that notices and the assessment order were not properly served, but merely uploaded to the GST portal, of which they were unaware.
Key Issues
Whether an ex-parte assessment order passed without personal service of notices and the order, relying solely on portal uploading, violates principles of natural justice. Whether such an order, allegedly leading to double taxation, should be set aside and the matter remanded for fresh consideration.
Sections Cited
Section 73, Section 169(1)(b)
AI-generated summary — verify with the full judgment below
1
APHC010097962026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY SEVENTH 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: 5397/2026 Between:
SRI SAI RAMACHANDRA AGRO ENTERPRISES, (NOW CLOSED), REP. BY ITS PROPRIETRIX, SMT. NEERAJA PATNAM, W/O P. SUDHAKAR, AGED 35 YEARS, OCC BUSINESS, R/O 5-85, GUTHIVARI PALLI, SRI KALAHASTHI ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH - 517520. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST)-II, TIRUPATI-LL CIRCLE, CHITTOOR DIVISION, PLOT NO. 15, AIR BYPASS ROAD, NEW BALAJI COLONY, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH - 517507. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (ST) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.