Cause title — parties, addresses and appearances
APHC010102882026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
TUESDAY,THE THIRTY FIRST DAY OF MARCH
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6798/2026
Between:
1. KRISHNA SAI GRANITES, SVR COMPLEX, MANGAMOOR
ROAD, ONGOLE-PRAKASAM DIST-A.P, REP BY ITS
MANAGING PARTNER, MR SIDDA HANUMANTHA RAO
...PETITIONER
AND
1. THE DEPUTY COMMISSIONER OF CENTRAL TAX, NELLORE
COST DIVISION, GST BHAVAN, D.NO.24-7-205/2, PLOT NO.121,
12TH ROAD, MAGUNTA LAYOUT, NELLORE-SPSR NELLORE
DIST-542003.
2. THE SUPERINTENDENT OF CGST, CHIRALA CENTRAL GST
RANGE, DOOR NO. 14-10-28, 2ND FLOOR, VENKATA RAMANA
COMPLEX, 0PP.RAILWAY STATION, CHIRALA-BAPATLA DIST
-523155.
3. THE SUPERINTENDENT OF CGST, ONGOLE CENTRAL GST
RANGE, DOOR NO.37-1 -413, 3RD FLOOR, ROSHAN PLAZA,
8TH LANE, RAMNAGAR, ONGOLE-PRAKASAMDIST-523001.
4. UNION OF INDIA, REP BY ITS PRINCIPAL SECRETARY,
2
MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
BUILDING, SANSAD MARG-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 pleased topleased to issue any order or direction more
particularly one in the nature of Writ of Mandamus or any other
appropriate writ or order or direction declaring the Proceedings of the
respondent
in
O-l-O.No.38/2025-26
dt
25-11-2025
(DIN
20251155YK00005555A) and Summary of the Order in FORM GST
DRC-07 dated 12.12.2025 (Annexure P-1), referring to rule 142(5) R/w
Sec.74(9) of the AP/CGST Act, demanding the tax for the Month of
Decmeber,2018 on account of mismatch of E-waybill data Vs. GSTR-3B
and GSTR-1 return data, without considering the detailed explanation
made before the 2nd respondent vide letter dt 01.07.2020 (Annexure P-
2) and letter dt 10.07.2021 filed before the 3rd respondent (Annexure P-
3) and also detailed letter of objections filed before the 1st respondent on
03.06.2023 ( sent by mail) (Annexure P-4) in response to the show cause
notice NO.15/2023-24-GST Dt 25.04.2023(Annexure P-5) is in violation
of principles of natural justice, arbitrary, without jurisdiction, hopelessly
barred by limitation of time, contrary to the provisions of the A.P/Central
Goods and Service Tax Act 2017, (herein after referred to as the Act).
Hence (a) To declare the impugned show cause notice as barred by
limitation of time (b) to declare the impugned proceedings of the 1st
respondent as void ab- initio (c) to 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 may be pleased to grant stay of all further proceedings,
pursuant to the Summary of the Order/demand notice in FORM GST
DRC-07 dated 12.12.2025 passed under Rule 142(5) U/Sec.74(1) of the
COST Act (Annexure P-1), pending disposal of the above writ petition, as
otherwise, the petitioner would be put to severe loss and hardship.
3
Counsel for the Petitioner:
1. K ADI SIVA VARA PRASAD
Counsel for the Respondent(S):
1. SANTHI CHANDRA
4
The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao)
The present writ petition has been filed challenging the assessment order, along with the summery of the said order dated 25.11.2025, passed by the 1st respondent.
2.The petitioner, apart from raising various contentions on the merits of the case, has also contended that the representation submitted by the petitioner in response to the notices issued by the 1st respondent was not considered by the 2nd respondent while passing the assessment order.
3.Sri Y.Vivekananda, learned Standing Counsel, initially contended that the response sent by the petitioner, to the 1st respondent was not received. This contention was made on the ground that the petitioner’s representations had been sent to the email ID-nlradjn@gamil.com, whereas the official email ID of the 1st respondent is divnl_rtech@gov.in.
4.The petitioner has now produced before this Court email messages sent from nlradjn@gamil.com by the 1st respondent to the petitioner. The learned Standing Counsel, after obtaining instructions, concedes that the said email ID was also in use. It must, therefore, be held that there has been a violation of the principles of natural justice, inasmuch as the 2nd respondent did not consider the petitioner’s representation dated 03.06.2023 before passing the impugned assessment order.
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5.In the circumstances, this writ petition is allowed, setting aside the order of assessment dated 25.11.2025, and the matter is remanded to the 1st respondent for passing a fresh assessment order after giving an opportunity of being heard to the petitioner.
There shall be no order as to costs. As a sequel, pending applications, if any, shall stand closed. _______________________
R RAGHUNANDAN RAO, J
________________
T.C.D. SEKHAR, J
Dt.31.03.2026 DSB
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97
HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP.No.6798 of 2026 Dated 31.03.2026
U DSB
