Sai Stones vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
or any other appropriate writ or order Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith, pleased to issue a Writ of Mandamus or direction- a) Set-aside impugned Order 16.04.2025 and proceedings in FORM-GST-DRC-07 for the years 2023-2024 Form GST DRC-07 vide Ref No. ZD370425016213R dated 16-04- 2025 issued by the 1ST Respondent for the tax period 2023- 2024 as illegal, arbitrary, .beyond time, in violation of principles of natural justice for not providing an opportunity for personal hearing and b) consequently, declare that the Petitioner is entitled to claim input tax credit in a sum of Rs.42,53,762/- claimed in Form GSTR-3B filed for the months of April, 2023 to March,2024 and GSTR-9 filed on 31-12-2024. 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 grant stay of all further proceedings pursuant to the proceedings in FORM- GST- DRC-07 for the years 2023-2024 Form GST DRC-07 vide Ref No. ZD370425016213R dated 16-04-2025 issued by the 1®' Respondent for the tax period 2023-2024 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI HARANADHA RAJU KATTA Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3:THE ADDL. SOLICITOR GENERAL OF INDIA The Court made the following order:
f APHC010416492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3554] ■'f WEDNE AY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE % i f PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 21940/2025 Between: 1.SAI STONES. REP. BY ITS MANAGING PARTNER, SRI SY.NO. 491B, 492A, 494A, VEMAVARAM VILLAGE, BALLIKURAVA VEMAVARAM- 52311, ANDHRA VEMULAPALLI SRINIVASA RAO VEMAVARAM ROAD. MANDAL, BAPATIA DISTRICT PRADESH ...PETITIONER AND 1.THE DEPUTY ASSISTANT COMMISSIONER, CHIRAL CIRCLE, CHIRALA, ANDHRA PRADESH 2.STATE OF ANDHRA, PRADESH, STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMRAVATI, GUNTUR DISTRICT 3.THE UNION OF INDIA, THE UNION OF INDIA SECRETARY (FINANCE) MINISTRY OF FINANCE. NORTH BLOCK NEW DELHI 110001 REP. BY ITS ...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 of Mandamus or any other appropriate writ or order or direction- a) Set-aside impugned Order 16.04.2025 and RRR,J & CGR,J ?
proceedings in FORM-GST-DRC-07 for the years 2023-2024 Form GST DRC-07 vide Ref No. ZD370425016213R dated 16-04- 2025 issued by the 1ST Respondent for the tax period 2023- 2024 as illegal, arbitrary, beyond time, in violation of principles of natural justice for not providing an opportunity for personal hearing and b) consequently, declare that the Petitioner is entitled to claim input tax credit in a sum of Rs.42,53,762/- claimed in Form GSTR-3B filed for the months of April, 2023 to March,2024 on 31-12-2024 and pass and GSTR-9 filed 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 Pleased to grant stay of all further proceeding? pursuant to the proceedings in FORM-GST- DRC-07 for the years 2023-2024 Form GST DRC-07 vide Ref No. ZD370425016213R dated 16-04-2025 issued by the 1ST Respondent for the tax period 2023-2024 pending disposal of the Writ Petition the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1.HARANADHA RAJU KATTA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX as otherwise
RRR,J & CGR,J The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The 1®^ respondent had initiated assessment proceedings against the petitioner, under the G.S.T. Act, by a Notice, dated 18.12.2024, for the period 2023-2024. These proceedings culminated in the order of assessment, dated 16.04.2025. 4
Aggrieved by the said Order, the petitioner has approached this Court, by way of the present Writ Petition.
The petitioner has raised various grounds, including the ground of absence of DIN number, on the show-cause notice, issued by the respondent. Apart from this, the petitioner has also contended that, the objections of the petitioner, dated 21.02.2025, had not been considered by the 1®‘ respondent, while passing the order of assessment. 1
A perusal of the order of assessment shows that, the objections of the petitioner, dated 21.02.2025, are not referred. With a view to ascertain whether such objections had been filed before the 1®' respondent, this Court had requested the learned Government Pleader for Commercial Tax appearing for the respondents to obtain instructions in this regard.
When the matter came up today, the learned Government Pleader for Commercial Tax appearing for the respondents, has placed written instructions signed by the 1^' respondent. In these written instructions, it is RRR,J & CGR,r '
stated that, the objections of the petitioner, dated 21.02.2025, were received. However, supporting documentary evidence, had not been filed. In view of the written instructions submitted by the learned Government Pleader for Commercial Tax, we would have to hold that, the objections filed by the petitioner, on 21.02.2025, are not considered by the 1"‘ respondent while passing the assessment order.
This would amount to clear violation of Principles of Natural Justice requiring the intervention of this Court. 7. this Writ Petition is allowed, setting aside the In these circumstances. Order of Assessment, dated 16.04.2025 and remanding the matter back to the respondent, for passing appropriate order of assessment, after due notice
St 1 and an opportunity being given to the petitioner. There shall be no order as to costs. sequel, pending miscellaneous applications, if any, shall stand As a closed. G.HELA NAIDU ASSISTANT REGISTRAR /? //// SECTION OFFICER To, Chiral Circle, Chirala, Andhra Deputy Assistant Commissioner
The Pradesh
The State of Andhra District Revenue (CT-ll) Department, Velagapudi, Amravati, Guntur Principal Secretary to Government Pradesh, Secretariat
f:
The Secretary (Finance) Ministry of Finance, Union of India, North Block, New Delhi 110001
One CC to Sri Haranadha Raju Katta, Advocate [OPUC]
One CC to the Addl. Solicitor General of India, High Court of A.P.[OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies. ssb
HIGH COURT DATED:10/09/2025 ORDER WP No. 21940 OF 2025 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.