Cause title — parties, addresses and appearances
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APHC010467712025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3559]
WEDNESDAY,THE FIFTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NOs: 24423 & 24398 of 2025
Between:
1. M/S ADI LAKSHMI CEMENT AND STEEL TRADERS, REP. BY ITS
PROPRIETOR SRI HARINATH REDDY SANIKOMMU VISWANADHA
PURAM, BANK COLONY, PODILI, PRAKASAM DISTRICT, ANDHRA
PRADESH- 523240
...PETITIONER
AND
1. THE SUPERINTENDENT OF CENTRAL TAX, MARKAPUR RANGE,
GUNTUR COMMISSIONERATE, ANDHRA PRADESH.
2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE
DIVISION, NELLORE, ANDHRA PRADESH.
3. THE COMMISSIONER OF CENTRAL TAX, GUNTUR COMMISSIONERATE,
GUNTUR, ANDHRA PRADESH.
4. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE,
3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110
001.
5. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO
GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT,
VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
...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
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topleased to issue a Writ, Order or direction particularly one in the nature WRIT OF
MANDAMUS a. Setting aside the Impugned order vide bearing No.
ZD370225047069B dated 28.02.2025 an amount of Rs. 7,45,503/- (IGST Rs.
3,11,611. COST of Rs. 2,16,946/- SGST Rs. 2,16,946/-) due to the non payment of
tax for the Financial Year 2020-21 under Section 73(9) of the Central/State Goods
and Services Act, 2017. b. Setting aside the payment of the Interest under Section
50(3) of the Central/State Goods and Services Act, 2017. c. Setting aside the
payment of the penalty of Rs. 60,618/- 74,552/-(IGST of Rs. 31,162.00. CGST of
Rs. 21,695/- SGST of Rs. 21,6,95/-) under Section 73 (9) of the Central/State
Goods and Services Act, 2017. d. Setting aside the demand recovery notice in form
DRC-13 dated 22.08.2025 issued by the 1st respondent. e. Pass
IA NO: 1 OF 2025
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
order stay of recovery of demand pursuant to the Impugned Orders bearing No.
ZD370225047069B dated 28.02.2025 issued by Respondent No. 1, and to pass
Counsel for the Petitioner:
1. K.RAGHAVENDER REDDY
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2.
WRIT PETITION NO: 24398/2025
Between:
1. M/S SHR MARKETING, REP. BY ITS PROPRIETOR SRI HARINATH REDDY
SANIKONRIMU VISWANADHA PURAM, BANK COLONY, PODILI,
PRAKASAM DISTRICT, ANDHRA PRADESH- 523240
...PETITIONER
AND
1. THE
SUERINTENDENT
OF
CENTRAL
TAX,
MARKAPUR
RANGE,
GUNTUR CONRIMISSIONERATE, ANDHRA PRADESH.
2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE
DIVISION, NELLORE, ANDHRA PRADESH.
3. THE COMMISSIONER OF CENTRAL TAX, GUNTUR COMMISSIONERATE,
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GUNTUR, ANDHRA PRADESH.
4. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE,
3'RD FIOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI-110
001.
5. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO
GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT,
VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
...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 particularly one in the nature WRIT OF
MANDAMUS a. Setting aside the Impugned order vide bearing No.
ZD370225047057G dated 28.02.2025 an amount of Rs. 8,39,505/- (IGST of Rs.
9,153/-, SGST of Rs. 4,15,176/- and CGST of Rs. 4,15,176/-) for the Financial Year
2020-21 under Section 73 of the Central/State Goods and Services Act, 2017. b.
Setting aside the payment of the Interest under Section 50(3) of the Central/State
Goods and Services Act, 2017. c. Setting aside the payment of the penalty of Rs.
103,036/- (SGST of Rs. 51,518/- and CGST of Rs. 51,518/-) under Section 73 of the
Central/State Goods and Services Act, 2017. d. Setting aside the demand recovery
notice in form DRC-13 dated 25.08.2025 issued by the respondent, e. Pass
IA NO: 1 OF 2025
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
order stay of recovery of demand pursuant to the Impugned Orders bearing No.
ZD370225047069B dated 28.02.2025 issued by Respondent No. 1, and to pass
Counsel for the Petitioner:
1. K.RAGHAVENDER REDDY
Counsel for the Respondent(S):
1. SANTHI CHANDRA
2. GP FOR COMMERCIAL TAX
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The Court made the following common order: (per Hon’ble Sri Justice R. Raghunandan Rao)
As both these writ petitions raise a similar issue, they are being disposed of by way of this common order.
2.Heard Sri K. Raghavendra Reddy, learned counsel appearing for the petitioners and Smt. Shanti Chandra, learned Standing Counsel, appearing for the respondents.
3.In both these cases, the petitioners had been served with orders of assessment, dated 28.02.2025. 4. The petitioners have challenged these orders of assessment, by way of these two writ petitions, on various grounds. However, the primary ground raised by the learned counsel for the petitioners is the contention that these orders of assessment have not been preceded by notices under Form GST DRC-01A, which has to be served on the petitioners, under Rule 142(1A) of the GST Rules, prior to the initiation of any proceedings of assessment.
5.Smt. Shanthi Chandra had earlier taken time for ascertaining whether such notice has been issued or not.
6.The learned Standing Counsel, on instructions, submits that the records available with the respondents do not indicate any such notice being issued.
7.The question of the availability of an assessment order, without prior issuance of notice in Form GST DRC-01A, under Rule 142(1A) had been period, in the present case, is prior to 15.10.2020. Therefore, the un-amended Rule 142(1A) would be applicable and non-issuance of the notice under Rule 142(1A) would render the subsequent order of assessment invalid.
10.Accordingly, these Writ Petitions are allowed setting aside the orders and assessment, dated 28.02.2025. Further, the assessments are remanded back to the assessing authorities for initiating the assessment proceedings after issuance of notice under Rule 142(1A) and to pass
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necessary orders after an opportunity of hearing is given to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed.
______________________ R RAGHUNANDAN RAO,J
_____________________________ SUBHENDU SAMANTA,J RJS
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THE HON’ABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NOs: 24423 & 24398 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao)
RJS
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