M/S. A V. Rambabu Infra Private Limited vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
appropriate writ or order fit. jA NO: 1 OF 20?.*^ Petition under Section 151 CPC in the affidavit filed i directed the 6th praying that in the circumstances stated in support of the petition, the High Court may be pleased to respondent to allow the operations of C.C 1413280000000790 of the petitioner herein Account No. pending disposal of the above writ petition. lA NO: 2 OF 9001^ Petition under Section 151 CPC in the affidavit filed i Directed the 1®‘ the financial praying that in the circumstances stated in support of the petition, the High Court may be pleased to respondent for issue of summary of the demand notices for J and 2021-22 in form DRC-07 Sec 73/74(10) of the CGST Act, 2017 years 2018-19, 2019-20,2020-21 prescribed under rule 142(5) r.w pending disposal of the above petition.
# Counsel for the Petitioner: SRI K. ADI SIVA VARA Counsel for the Respondent Nos.1 to 4: SRI P. PRASAD S. P. SURESH KUMAR, SPL. PUBLIC PROSECUTOR FOR CBI Counsel for the Respondent No.5: THE ADDL. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.6:— The Court made the following order:
APHC010462432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] i' FRIDAY, THE NINETEENTH 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: 23474/2025 Between: 1.M/S. A V. RAMBABU INFRA PRIVATE LIMITED,, D. NO. 10/104/12/4A, JAWAHAR NAGAR COLONY, MARKAPUR- PRAKASAM DISTRICT, REP BY ITS MANAGING DIRECTOR, CHAITANYA. MRANNA KRISHNA ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER OF CENTRAL TAX, . NELLORE COST DIVISION, MINI BY-PASS ROAD, NELLORE. 2.THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST AUDIT CIRCLE, NELLORE, SPSR NELLORE DISTRICT, ANDHRA PRADESH-524003. 3.THE COMMISSIONER OF COST, GUNTUR CGST AUDIT COMMISSIONERATE, VISHAKAPATNAM. 4.THE PRINCIPAL COMMISSIONER OF CENTRAL TAXES, GUNTUR CGST COMMISSIONERATE, 5220D4. KANNAVARL THOTHA-GUNTUR- 5.UNION OF INDIA, REP.BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG- NEW DELHI-110001. 6.THE BRANCH MANAGER, KARUR VYSYA BANK LTD, D.NO.6/7/8,9, NAIDU STREET, MARKAPUR-523316. ...RESPONDENT(S):
2 RRR,J& TCDS,J W.P.No.23474 of2025 in th Constitution of India praying that in the in the affidavit filed therewith, the High Court ntly be srint notice DhVl.oV202l r> ox • • ^ '^sntral ooods and Sarvice Tax Art 9ni7 /Aooo rast'oTfr "T Hon.“n R/w Sec 73 of the Central/Andhra (herein after referred to Petition under Article 226 circumstances stated i pleased topleased to Petition amounts to March 2022 referring to Rule 142(5) Pradesh Goods and Service Tax Act 2017 against to Article 14 and^^lfg) orthTcon''',rf ^covery Proceedings of the 1st Respondent is ii'abirtol straside“' other appropriate writ or order or direction or any as this Honorable court lA NO: 1 OF =SH~~=~ 141^2* , ,e petitioner herein penr;r;o::i"of !ht jA NO: 2 OF 2n?f^ Petition under Section 151 CPC in the affidavit filed i - praying that in the circumstances stated y. n- + ^ u support of the petition, the High Court To Directed the 1st respondent for i for the financial may be pleased issue of summary of the demand notices 07 nr K w 2020-21 and 2021-22 in form DR^ prescribed under rule 142(5) r.w Sec 73/74(10) of the COST Act pending disposal of the above petition, , 2017 Counsel for the Petitioner:
K ADI SIVA VARA PRASAD Counsel for the Respondent(S): 1.P S P SURESH KUMAR, Spl. Public Prosecutor for CBI
3 RRR,J & TCDSJ W.P.N0.23474 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is a registered person, had been served with an order of assessment, dated 26.12.2023, for the period 2017-2018 to 2021-2022. However, the summary of the order, in FORM GST DRC - 07, issued on 29.12.2023, stipulates that it is only for the financial year 2017- 2018. 2. The petitioner, had thereupon, requested the Authorities to issue the summary of the orders, in FORM GST DRC - 07, for the other assessment years also. This request was made, on the ground that, the petitioner was unable to file Appeals, in the absence of these summaries of order. The petitioner has approached this Court, with a complaint that, the respondent authorities have not issued such summaries of order for the 3. remaining assessment years, while taking up coercive steps for recovery of taxes on the said order. The petitioner seeks a direction from this Court, to the appropriate authorities to issue necessary summaries of order for each assessment year, separately so as to enable the petitioner to avail of his statutory remedies.
Sri P. S. P. Suresh Kumar, learned Standing Counsel appearing for the respondents, has produced written instructions, issued by the Assistant Commissioner of Central Tax, Nellore C. G. S. T. Division. In these written instructions, the said Authority admits that the summary of the order shows
4 1 RRRJ & TCDSJ W.P.No.23474 of 2025 a technical glitch in the G.S.T. only for the financial year, 2017-2018 due to Portal.
In view of the aforesaid admission, it is clear that the order for each summary of the assessment year for 2018-2019, 2019-2020, 2020-2021 & 2021-2022 were not issued. In the absence the petitioner would not be able to file Appeals. of such summaries of the order.
The actions of the respondents in seeking to recover taxes and other dues under the order of assessment, dated 26.12.2023, while denying the petitioner, the right of an Appeal, is clearly arbitrary, requiring the interference of this Court.
In these circumstances, this Writ Petition i respondent authorities to issue assessment years 2018-2019, allowed, directing the necessary summaries of order, for the IS 2019-2020, 2020-2021 & 2021-2022, period of limitation for filing of on which these summaries of separately. It is further declared that, the Appeal, would commence only from the date order are served an on the petitioner. Apart from this, the respondents also cannot initiate coercive steps or proceed for recovery of the dues, under the order of assessment, dated 26.12.2023, till the lapsed from the date of service of the period of two (02) months have summaries of order mentioned above. There shall be no order as to costs.
5 r RRR,J & TCDS,J W.P.N0.23474 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. M. PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner of Central Tax, Nellore COST Division, Mini By-pass Road, Nellore.
The Assistant Commissioner of Central Tax, Central GST Audit Circle, Nellore, SPSR Nellore District, Andhra Pradesh-524003. 3. The Commissioner of COST, Guntur CGST Audit Commissionerate, Vishakapatnam.
The Principal Commissioner of Central Taxes, Guntur CGST Commissionerate, Kannavarl Thotha-Guntur-522od4. 5. The Principal Secretary, Ministry of Finance, Union of India, 3 Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001. 6. The Branch Manager, Karur Vysya Bank Ltd, D.No.6/7/8,9, Naidu Street, Markapur-523316
One CC to Sri K Adi Siva Vara Prasad, Advocate [OPUC]
One CC to Sri P. S. P. Suresh Kumar, Spl. Public Prosecutor for CBI [OPUC]
One CC to the Addl. Solicitor General of India, High Court of A.P. at Amaravati[OUT] Two CD Copies. rd 10. ssb OOK/
HIGH COURT DATED:19/09/2025 ORDER WP No. 23474 OF 2025 gf 17 OCT 2025 jS>Qu|TentSec^ rfe: fr >-r' Cc ^5^ ★ ALLOWING 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.