M/S. Psr Infrastructures vs. The Assistant Commissioner (St)

The Court made the following order:

APHC010379382025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) I [3529] WEDNE AY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20700/2025 Between: 1.M/S. PSR INFRASTRUCTURES, WORKS CONTRACTOR, GSTIN- 37AAOFP7542C1Z1 REP. BY ITS MANAGING PARTNER, MR. P. SUDHAKAR REDDY 26-1-1578, FLAT NO. 301, B BLOCK, DEERAJ COURTS APARTMENTS, SRI NAGAR COLONY, LAYOUT, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH 524004 MAGUNTA ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, NELLORE I CIRCLE, SPSR NELLORE, ANDHRA PRADESH 2.DEPUTY DIRECTOR 2, AP STATE DIRECTORATE OF REVENUE INTELLIGENCE D. NO. 59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGALRAJAPURAM, VIJAYAWADA-520010 3.THE SPECIAL COMMISSIONER, A.P. STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSRDI), D.NO.59-3-8/2, MUSUNURI NARAYANA STREET, VIJAYAWADA-520010 ASHOK NAGAR, MOGHALRAJPURAM, 4.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT. REVENUE (CT-II) DEPARTMENT, SECRETARIAT. VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

2 5.THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 ...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 appropriatewrit or order or direction declaring the action of the 2nd Respondent in issuing assessment order dated 21.7.2023 for the period 2020- 21 under the Goods and Service Tax Act, 2017 in Form DRC -01 without generating the Document Identification Number (DIN) on the show cause notice, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and set aside the show cause notice as well as the assessment order dated 25.4.2025 passed by the 1st Respondent, as without juri iction as being not authorized, and consequently direct the Respondents to redo the assessment following the principles of natural justice and pass lANO: 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 recovery of the disputed demand pursuant to the impugned assessment order dated 25.4.2025 passed by the 1st Respondent for the tax period 2020-21, pending disposal of the Writ Petition Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX

3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The present Writ Petition has been filed challenging the Order of assessment dated 25.04.2025, passed by the respondent, for the period 2020-21. The issues raised in the present Writ Petition are issues on merits. Though, the question of whether one officer can issue a show-cause notice and another officer can pass an order, on the basis of the said show- cause notice, may also arise, we are of the opinion that, it would be appropriate that the petitioner invokes the alternative remedy of appeal available under Section 107 of Goods & Service Tax Act, 2017 [for short “the GST Act”}.

the appeal and the said appeal can be considered, without going into the question of limitation. There shall be no order as to costs.

. n tv TL HIGH COURT DATED:20/08/2025 ORDER WP NO. 20700 OF 2025 f fliSEP2l® a ^ C»..en>Se«»;*/ DISPOSING OF THE W.P. WITHOUT COSTS