M/S Sri Venkateswara Transport vs. Deputy Assistant Commissioner (St)-I
Held
The High Court set aside the assessment order, acknowledging that many taxpayers face difficulties noticing notices uploaded on the portal. The matter was remanded to the Assessing Officer for fresh assessment after providing proper notice to the petitioner, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a GST assessment order and subsequent attachment notice for the financial year 2018-19, contending it was passed without prior notice. The petitioner also questioned the validity of notifications issued under Section 168-A extending the limitation period for adjudication under Section 73.
Key Issues
The key legal issues were whether the assessment order was validly passed without proper notice to the petitioner and the legality of extending the limitation period for adjudication under Section 73 via notifications issued under Section 168-A.
Sections Cited
Section 73, Section 168-A, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010206532026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY SECOND 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: 10586/2026 Between:
M/S SRI VENKATESWARA TRANSPORT,, DHONE REP. BY ITS PROP. ANUMULA THIMMA REDDY, S/O A BALA VENKATA REDDY, AGED ABOUT 51 YEARS, R/O D. NO. 25-15-1, KOTHAPETA, DHONE TOWN AND MANDAL, NANDYAL DISTRICT, AP - 518 222
...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER STI, OFFICE OF ASSISTANT COMMISSIONER (ST), NANDYAL CIRCLE NANDYAL TOWN, NANDYAL DISTRICT - 518 501
DEPUTY ASSISTANT COMMISSIONER STII, OFFICE OF ASSISTANT COMMISSIONER (ST), NANDYAL CIRCLE, NANDYAL TOWN, NANDYAL DISTRICT - 518 501
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT. STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522 241
UNION OF INDIA, REP. BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI - 110 001. ...RESPONDENT(S):
2 RRR,J & TCDS,J W.P.No.10586 of 2026
The judgment continues below.
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