Integral Trading And Logistics vs. The Assistant Commissioner(St)
Held
The Court held that uploading notices on the portal constitutes sufficient service, and the petitioner's inability to view them does not amount to a violation of natural justice. The Court declined to delve into the merits of the assessment.
Facts
The petitioner challenged an assessment order under the GST Act, alleging a violation of natural justice due to inadequate opportunity for personal hearing. The petitioner claimed not to have received notices uploaded on the portal.
Key Issues
Whether uploading notices on the portal is sufficient service, and whether the Court should entertain the merits of an assessment order in a writ petition.
Sections Cited
Section 73, Section 75, Section 107
AI-generated summary — verify with the full judgment below
APHC010680622025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35069/2025 Between:
INTEGRAL TRADING AND LOGISTICS, FLAT NO.303, 3RD FLOOR, TIRUMALA PLAZA DABAGARDENS . VISAKHAPATNAM-530020 REP. BY-GRANDHI,RAJESH, MANAGING PARTNER
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, (ST) SURYABAGH CIRCLE VISAKHAPATNAM-I DIVISION ' D.NO.2-7/3, FLAT NO.21, RAJIV NAGAR OLD DAIRY FARM (PO) VISAKHAPATNAM-530040 (A.P)
THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT-522501 (A.P).
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI.
...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 a Writ, Order or direction more particu
The judgment continues below.
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