M/S Venkata Ramana Constructions vs. The Assisstant Commissioner

APHC010150662026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIRST 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: 8487/2026 Between: 1. M/S VENKATA RAMANA CONSTRUCTIONS, REP. BY ITS PROPRIETRIX SMT. DATIA SRIDEVI, W/O DATIA VENKATA RAMANA RAJU, AGED 48 YEARS, OCC BUSINESS, R/O 23-15/1-1 SATYANARAYANAPURAM, VIJAYAWADA, KRISHNA DISTRICT ANDHRA PRADESH - 520011. ...PETITIONER AND 1. THE ASSISSTANT COMMISSIONER, SITARAMPURAM CIRCLE, VIJAYAWADA DIVISION, (NOW GANDHINAGAR CIRCLE, VIJAYAWADA-LL DIVISION) D.NO. 74-2-20, KMR SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 520007. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDING, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12, 468-4, ADJACENT TO N.H. 16 SERVICE ROAD, KUNCHANAPALLE, TADEPALLE, GUNTUR DISTRICT, ANDHRA PRADESH 522501. 4. THE UNION OF INDIA, REP. BY THE 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 2 RRR, J & TCDS, J W.P.No.8487 of 2026 pleased topleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Best Judgment Assessment Order under Section 62 in Form GST ASMT-13, vide Ref. No. ZD370522007183R, dated 23-05-2022, passed by the First Respondent for the Month of July, 2021, under the GST Acts, 2017, which was passed by arbitrarily estimating turnover and imposing tax and interest without any inquiry and material even though the Petitioner's business was closed and the Petitioner had not done any business, and which the Petitioner cannot get withdrawn by filing Return with Late Fee as its Registration was cancelled by the Department Suo Motu vide Order of Cancellation of Registration, vide Reference No. ZA370622016191X, dated 09-06-2022, w.e.f. 01-07-2021, and which does not contain any electronically generated DIN, which does not contain any Signature/Digital Signature and is an unsigned order, as arbitrary, without basis or material, without serving show cause notice and without affording opportunity of personal hearing as arbitrary, capricious, invalid, non-est, not order in the eye of law, violative of the principles of natural justice, contrary to law and illegal, and consequently set aside the same and also set aside the Order for Cancellation of Registration and direct the Respondents to permit the Petitioner to file its Return for the subject month along with Late Fees by opening the Portal and direct the Respondent to withdraw the impugned Order after filing of the Return by the Petitioner 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 grant stay of all further proceedings, including recovery of tax and interest pursuant to the impugned Ex-Parte Best Judgment Assessment Order under Section 62 in Form GST ASMT-13, vide Ref. No. ZD370522007183R, dated 23-05-2022, passed by the First Respondent for the Month of July, 2021, under the GST Acts, 2017, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.8487 of 2026