M/S. Integral Trading And Logistics vs. The Assistant Commissioner (St)
Held
The Court held that uploading notices on the portal constitutes sufficient service and that 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, deeming it a matter for the appellate authority.
Facts
The petitioner challenged an assessment order under Section 73(1) of the APGST Act, 2017, 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 GST portal amounts to proper service, and whether the appellate authority is the appropriate forum to decide the merits of the assessment.
Sections Cited
Section 73, Section 75, Section 107
AI-generated summary — verify with the full judgment below
APHC010680522025
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: 35066/2025 Between:
M/S. 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 COMMISSIONER 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 particula
The judgment continues below.
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