Sas Infra vs. The State Of Ap
Original PDF →No AI summary yet for this judgment.
APHC010157652026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE 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: 8145/2026 Between:
SAS INFRA, REP. BY ITS MANAGING PARTNER, B.SREENIVASULU, S/O.B.ANKI REDDY, AGED 50 YEARS, R/O. 2- 56, CHERUVUKAMMUPALEM VILLAGE, K. AGRAHARAM POST, BHOGANAMPADU, PRAKASAM DISTRICT, O/O. D.NO. 133-17-3944, OPP VIJAYA DIGITALS, 4TH LINE, BALAJI NAGAR, REDDYPALEM, GUNTUR - 522509
...PETITIONER AND 1. THE STATE OF AP, REP.BY ITS PRINCIPAL SECREATRY, COMMERCIAL TAXES DEPARTMENT,
A.P SECRETARIAT, VELAGAPUDI, AMARAVATHI.
THE ASSISTANT COMMISSIONER STATE TAX, ARUNDALPET, CIRCLE, GUNTUR-522002
THE DEPUTY ASSISTANT COMMISSIONER ST I, ARUNDALPET CIRCLEGUNTUR-522002
THE DEPUTY ASSISTANT COMMISSIONER ST II, ARUNDALPET CIRCLE, GUNTUR-522002
...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
2 RRR, J & TCDS, J W.P.No.8145 of 2026
pleased toPleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the Urgent Notice dated 12.03.2026 issued by the 2nd respondent without properly verifying the GSTR-09 and GSTR-3B as illegal arbitrary and violative of Article 14and 21 of the Constitution of India and consequently set aside the same 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 pleased to suspend the Urgent Notice dated 12.03.2026 pending disposal of the writ petition and pass Counsel for the Petitioner:
GANDHAM RAGHAVENDRA PAVAN Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
3 RRR, J & TCDS, J W.P.No.8145 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Gandham Raghavendra Pavan, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
The petitioner, who is registered under the GST Act, had filed his returns for the period 2022-23. It appears that an order of assessment, under Section 73 of the AP GST Act, 2017, was passed on 26.04.2025, demanding an additional payment of Rs.4,55,882/-, on the ground that there was a discrepancy between the annual returns filed in GSTR-9 and in Form GSTR- 3B, showing the tax actual paid.
The petitioner has approached this Court with the contention that he did not receive the said order and became aware of the said order only when an urgent notice, dated 12.03.2026, was served on the petitioner.
The learned Government Pleader for Commercial Taxes disputes this fact and contends that the order of assessment had been uploaded, on the same day, in the portal and such uploading is sufficient proof of service of the order on the petitioner.
The learned counsel for the petitioner, on the other hand, contends that the discrepancy pointed out by the Assessing Authority was actually a typographical error and there was no discrepancy between the turn- over disclosed by the petitioner and the tax paid by the petitioner.
4 RRR, J & TCDS, J W.P.No.8145 of 2026
In view of the fact that the amount involved is a minor amount and with a view to grant an opportunity to the petitioner, to explain the typographical error, which is claimed by the petitioner, it would be appropriate to set aside the impugned order of assessment, dated 26.04.2025 and remand the matter back to the Assessing Authority for passing final orders after considering the objections, if any, filed by the petitioner, in relation to the alleged typographical error.
However, in view of the delay in approaching this Court, it would only be appropriate that the petitioner remits 10% of the disputed tax to the Assessing Authority and the same shall be subject to the result of the assessment order that would be passed by the Assessing Authority. Such payment be made within a period of two (02) weeks from today.
Accordingly, this Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date:08.04.2026 MJA
5 RRR, J & TCDS, J W.P.No.8145 of 2026
97
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 8145/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
MJA
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.