Manjeera Solar Systems vs. The Deputy Assistant Commissioner
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APHC010576472025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3559] WEDNE AY, THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 29640/2025 Between:
MANJEERA SOLAR SYSTEMS, D.NO.25-2-37, 2ND CROSS ROAD, CURRENT OFFICE CENTRE, SBI COLONY, NELLORE - 524 004. SPSR NELLORE DISTRICT. STATE OF ANDHRA PRADESH. REP. BY ITS PROPRIETRIX SMT.KAMIREDDY MANJULA
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST), OFFICE OF THE ASSISTANT COMMISSIONER (ST)
NELLORE-LLL CIRCLE, NELLORE DIVISION, NELLORE. SPSR NELLORE DISTRICT.
THE ASSISTANT COMMISSIONER ST, NELLORE-I CIRCLE, NELLORE, SPSR NELLORE DISTRICT.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, AMARAVATI.
...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Proceedings, dated 02.07.2025 for the tax period 2019-20 under the COST Act / SGST Acts, 2017, without issuing prior notice in Form GST DRC-01A as per Rule 142 (1A) of the CGST / SGST Rules,2017, which is mandatory and the Summary of the Order dated 03.07.2025 in Form GST DRC-07, which is un-signed, as arbitrary, contrary to the provisions of the Act, without juri iction and in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Proceedings of the 1st Respondent dated 02.07.2025 as null and void and 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 suspend the operation of the Proceedings of the 1st Respondent, dated 02.07.2025 and Summary of the Order in Form GST DRC-07 dated 03.07.2025 issued for the tax period 2019-20 under the COST / SGST Acts, 2017, pending disposal of the above Writ Petition, as otherwise, the 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, challenging the order of assessment, in FORM GST DRC – 07, dated 02.07.2025, passed by the 1st respondent, in relation to the financial year 2019-2020, on the ground that, the said assessment proceedings had been initiated without prior to issuance of Notice under Rule-142(1)(A) of the Central Goods & Services Tax Rules, 2017. This contention is not disputed.
prior issuance of Notice under Rule-142(1)(A) of the CGST Rules, 2017, is invalid which requires to be set aside.
Following the above said Judgment, this Writ Petition is allowed, setting aside the assessment order, dated 02.07.2025, passed by the 1st respondent and remanding the matter back to the 1st respondent for completing the assessment proceedings, in accordance with law.
Needless to say, the period between the date of the impugned Order and the date of receipt of this Order shall be excluded for the purposes of computation of limitation.
There shall be no order as to costs.
1 (ST) (2023) 12 Centax 198 (A.P)
As a sequel, interlocutory applications pending, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_______________________ SUBHENDU SAMANTA, J
Date:29.10.2025 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:29640 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
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.