BharatTaxGST

Juturi Srinivasa Rao vs. The State Of Ap

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WP/15275/2025HC Andhra PradeshGSTCNR APHC01030444202523 September 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR8 pages
For Petitioner: SRI NALLURI ANUDEEPFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010304442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY FOURTH i— TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN DAY OF SEPTEMBER AND t- 9 THE HONOURABLE SRI JUSTICE T.C.D.SEKHArS •'I WRIT PETITION NO: 15275 OF 2025 Between: Mr. Juturi Srinivasa Rao, S/o. Sambasiva Rao, Aged 43 R/o. years, 7th line, Samatha Nagar, Ongole, O/o. The Superintendent Engineer, Kesawaswamy Peta, Ongole, Prakasam Panchavati Apartment, Plot No. 102, 523002, Working as Junior Assistant, Roads and Buildings Department, District. ...PETITIONER AND 1. The State of Andhra Pradesh, Commercial Taxes Department, District, Andhra Pradesh. 2. Deputy Commissioner(ST), O/o. Joint Commissioner, Nellore Division, SPSR Nellore District, 3. Assistant Commissioner (ST), O/o. Assistant Commissioner, Circle, Nellore Division. 4. Deputy Commercial Tax Officer-I, Ongole -I Circle, Nellore Division. Rep by its Principal Secretary Velagapudi, Amaravati, Guntur Special Circle Andhra Pradesh. Ongole -I O/o. Assistant Commissioner (ST) •V 5. The Branch Manager& Authorised Officer. The Andhra Pradesh State Co-operative Bank Ltd Ongole, Prakasam District. 6. The Branch Manager & Authorised Officer, Canara Bank. SME Branch, Mangamur Donka Ongole, Prakasam District. 523002. ...RESPONDENTS 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 to issue a Writ, Order or Direction more particularly one in nature of Writ of Mandamus declaring I. Impugned recovery notice issued vide Form GST DRC-13 dt.06.05.2025, issued by the Respondent No.3 to the Respondent No. 5; II. VAT 206 dt. 17.08.2023 (Annexure D) issued by the 4'^ Respondent for freezing my personal bank account; III. Impugned the Assessment Order AO.No.ZH3707210D82070 dt.03.07.2021 and Penalty Order AO.NO.ZH3708210D97307 dt.31.07.2021 (Annexure B), issued by the 5'^ Respondent as void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 300A of constitution of India and IV. Consequently set aside the same. lA 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 to suspend the operation of the impugned Form GST DRC-13, dt.06.05.2025,issued by the Respondent No.3, VAT 206 dt.17.08.2023issued by the 4 Respondent and direct the immediate restoration of my bank no.7060000163707 with 5^^ No.36442010036003 with 6^^ Respondent pending disposal of the above writ petition. accounts vide Respondent and Counsel for the Petitioner: SRI NALLURI ANUDEEP Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.5 & 6:-—

The Court made the following order:

APHC010304442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY.THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15275/2025 Between; JUTURl SRINIVASA RAO, S/0. SAMBASIVA RAO. AGED 43 YEARS R/O. PANCHAVATI APARTMENT. PLOT NO. 102 SAMATHA NAGAR, ONGOLE, 523002, ASSISTANT BUILDINGS DEPARTMENT, KESAWASWAMY PETA, ONGOLE, PRAKASAM DISTRICT. 1. 7TH LINE, WORKING AS JUNIOR ROADS 0/0. THE SUPERINTENDENT ENGINEER, AND ...PETITIONER AND REP BY ITS PRINCIPAL SECRETARY 1.THE STATE OF AP COMMERCIAL TAXES DEPARTMENT. VELAGAPUDI, AMARAVATI GUNTUR DISTRICT, ANDHRA PRADESH. COMMISSIONER ST, 0/0. JOINT CORNMISSIONER SPECIAL CIRCLE,NELLORE DIVISION, SPSR NELLORE DISTRICT ANDHRA PRADESH. 2, DEPUTY 0/0. ASSISTANT ST COMMISSIONER COMMISSIONER, ONGOLE -I CIRCLE, NELLORE DIVISION

4.

DEPUTY COMMERCIAL TAX OFFICER COMMISSIONER (ST), ONGOLE -I CIRCLE, NELLORE DIVISION. BRANCH MANAGER AUTHORISED OFFICER, THE ANDHRA CO-OPERATIVE BANK LTD 3.ASSISTANT I, 0/0. ASSISTANT 5.THE PRADESH STATE ONGOLE

PRAKASAM DISTRICT. 6.THE BRANCH MANAGER SME BRANCH, DISTRICT. 523002. authorised officer mangamur donka CANARA BANK, ONGOLE, PRAKASAM -RESPONDENT(S): Petition under Article 226 circumstances stated in the affwyvrt fii °T,h pleased to issue a Writ oL “ L f ^ Writ of Mandamus declaring I Ln T °ne in nature of GST DRC-13, d,.06 05 2025 ^s, "a k Respondent No 5 VAT 206 dl 17 08 202^/1''' Respondent No.3 to the Respondent for freezing ^ perLna! Assessment Order AO.No. ZH3707210D82n7n a?oT“"' ''PP^S"®^ *he Order AO.NO.ZH3708210D97307 dt 31 07 2021 and Penalty SthRespondent as void, arbitrary illpn^i (^nnexure B), issued by the principles of natural justice apart fronf h ’ Juri iction, violative of the and 300A of const,tjiono tn^c^^ 7 J'cor f and pass Consequently set aside the same lA_NOM_OF_2^ -~fr.”rr..sr■rssr—- rr,r,“ »«" i:*:: Counsel for the Petitioner: 1NALLURI ANUDEEP Counsel for the Respondent(S): J -GP FOR COMMERCIAL TAX may be pleased to dt.06.05.2025 with 6th pass

' V 3 m The Court made the following ORDER; (per Hon’ble Sri Justice R. Raghunandan Rao) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents 1 to 4. The petitioner has challenged the recovery notice, dated 06.05.2025 2. issued for recovery of amounts due under the order of Assessment, dated 03.07.2021 and the order of Penalty, dated 31.07.2021. Apart from this, the petitioner also challenges the VAT 206 notice, dated 17.08.2023, issued for seizure of the personal bank account of the petitioner. The petitioner has assailed these proceedings on the ground that the 3. order has not been served on the petitioner. Learned Government Pleader, on instructions, submits that the show- 4. cause notice issued to the petitioner was sent electronically. However, the order of Assessment was sent by registered post and the same came to be returned with an endorsement that the petitioner had left. Learned Government Pleader would contend that the burden of informing the Department about any change of address is on the petitioner and since the petitioner had not informed the Department, the order sent by registered post would be treated as served.

5.

Prima facie, the contention be disputed. However, the fact petitioner. In such ci petition of the learned Government Pleader remains that the order cannot was not served on the appropriate to dispose of the writ Circumstances, it would be permitting the petitioner Assessment and Order now to file appeals against the Order of a period of three (3) weeks from Authority shall consider of Penalty, within appeals being filed, the Appellate today. Upon such and dispose of the appeals on the merits of the account the period of delay in filing the appeals. case, without taking into 6. Accordingly, this Writ Petition to costs. IS disposed of. There shall be no order as As a sequel, pending miscellaneous applications if any, shall stand closed. T.SRINIVASA RAO ASSISTANT REGISTRAR //// 9/ SECTION OFFICER To,

1.

The Principal Secretary, Commercial Taxes Department Andhra Pradesh, Velagapudi, Pradesh.

2.

The Deputy Commissioner(ST) Circle, Nellore Division, SPSR Nellore

3.

The Assistant Commissioner Ongole -I Circle, Nellore Division

4.

The Deputy Commercial Tax Officer-I, (ST), Ongole -I Circle, Nellore Division. 5, The Branch Managers Authorised Officer, The Andhra Pradesh State Co-operative Bank Ltd Ongole, Prakasam District State of Amaravati, Guntur District, Andhra O/o. Joint Commissioner, District, Andhra Pradesh. (ST), O/o. Assistant Commissioner Special O/o. Assistant Commissioner

N

6.

The Branch Manager & Authorised Officer, Canara Bank, SME Branch, Mangamur Donka Ongole, Prakasam District. 523002. 7. One CC to Sri Nalluri Anudeep, Advocate [OPUC]

8.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

9.

Two CD Copies. ssb 4 i* •

HIGH COURT DATED:24/09/2025 ORDER WP No. 15275 OF 2025 g 0* OCT 2025 s JJ, 5^ ^ Current Seciion disposing of the w.p. without costs

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.