Sri Sai Krishna Traders vs. The Deputy Assistant Commissioner
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APHC010055152026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 3223/2026 Between:
SRI SAI KRISHNA TRADERS, 1/228, MORJAMPADU POST, MAIN ROAD, MACHAVARAM MANDAL, GUNTUR-522435, STATE OF ANDHRA PRADESH. REP. BY ITS PROPRIETOR MR. VENKATA NARASIMHA REDDY JALUGU
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, SATTENA PALLI CIRCLE, GUNTUR-LL, A.P.
THE ASSISTANT COMMISSIONER ST, PIDUGURALLA CIRCLE, GUNTUR-LL DIVISION, A.P. 522413
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH 522237
THE BRANCH MANAGER, STATE BANK OF INDIA, PIDUGURALLA BRANCH, VIA BRAHMANAPALLY, PALNADU DISTRICT, 522413
...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in issuing the Order, dated 11.06.2025 ex-parte for the tax period 2024-25, without considering the request of the Petitioner vide letter dated 08.06.2025, as arbitrary, contrary to law, without juri iction and in violation of Principles of Natural Justice (1) (2) the action of the 1st Respondent in issuing the Summary of the Order in Form GST DRC-07 dated 16.06.2025 and Proceedings dated 11.06.2025, without following Section 43 of the COST / SGST Acts,2017, according to which the last date to file annual return by 31.12.2025, even before the passing the Proceedings dated 11.06.2025 and 16.06.2025 is not valid in the eye of law and contrary to the Provisions of the Act 2017. (3) the action of the 1st Respondent in issuing the Orders dated 11.06.2025 and 16.06.2025, by issuing a Show Cause Notice dated 08.04.2025, which is contrary to Sub-Section (2) of Section 74 of the CGST / SGST Acts 2017, even before expiry of six months time is not justified and valid in the eye of law. (4) the action of the 1st Respondent in issuing the Summary of the Order dated 16.06.2025, without generating DIN in the Orders as per Circular No. 128/47/2019-GST, dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the Order-in-Original and Summary of the Orders dated 11.06.2025 and 16.06.2025 as null and void 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 Operation of the Orders dated 11.06.2025 and Summary of the Order dated 16.06.2025, for the tax period 2024-25, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship IA NO: 2 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 direct the 1st Respondent to revoke the Garnishee Notice in Form GST DRC-13 dated 15.12.2025 issued to the Petitioner’s Bank, the 4th Respondent herein under Section 79 (1) (c) of the CGST / SGST Acts,2017 demanding the tax arrears the tax period 2020-21 to 2024-25, pending disposal of the above Writ Petition, as Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner:
SHAIK JEELANI BASHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner has approached this Court for challenging the order of assessment, dated 11.06.2025, relating to the financial years 2019-2020, to 2024-2025. 2. The case of the petitioner is that, the said order has been passed, even before the last date for filing the annual returns, for the financial year, 2024-2025, had lapsed. Apart from this, the petitioner would also contend that, the petitioner, sent a reply to the show-cause notice, on 08.06.2025, seeking time till 16.07.2025, on the ground of ill-health. However, the Assessing Authority, without granting such time, had passed an order, on 11.06.2025 and the same amounts to violation of Principles of Natural Justice.
In view of the fact that the petitioner had not been given an opportunity of hearing, despite a specific request has been made, this Court would have to hold that the order of assessment, dated 11.06.2025, is in violation of Principles of Natural Justice and requires to be set aside.
Accordingly, this Writ Petition is allowed, setting aside the order of assessment, dated 11.06.2025, and the matter is remanded back to the Assessing Authority, for passing fresh orders, in accordance with Law.
Any garnishee notice or order of attachment, would also stand set aside in view of order of assessment being set aside.
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:25.02.2026 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.3223 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
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.