M/S. Lalitha Enterprises vs. The State Of Andhra Pradesh
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
order 17.01.2025 passed by the 2nd respondent for the tax period 2022-23 on the best judgment on the basis without verifying the account books and without providing any opportunity to the petitioner and also the consequential FORM GST DRC - 13, Notice, dated 11.06.2025 to a third person under section 79(1 )(c) directed the petitioner herein to pay a sum of rupees, Rs. 16423701/- as illegal, arbitrary, contrary to the provisions of the AP GST Act, 2017, contrary to the circulars issued by the central board of indirect taxes and customs and violative of articles 14, 19(1)(g) and 265 of the constitution of the India and consequently set aside the same. Dt 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, imposing tax of Rs. 1,17,69,940/- (CGST & SGST), Penalty of Rs.11,76,951/- and Penal interest of Rs.34,76,808/- for tax period 2022-23 by issuing DRC-07, Dtjl 7.01.2025 in DIN:3717012591852 pending disposal of the writ petition. lA NO: 2 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 direct the respondent no.3 to suspend the operation of the FORM GST DRC - 13, Notice, dated: 11.06.2025, pending disposal of the Writ petition. Counsel for the Petitioner: SRI M RAVINDRA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: the RRR, J & JS, J W.P.no.15390 of 2025 APHC010306842025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] Cl WEDNE AY,THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15390/2025 Between: M/s. Lalitha Enterprises ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.M RAVINDRA Counsel for the Respondent{S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M. Ravindra learned counsel appearing for the petitioner and learned G.P. for Commercial Tax appearing for the respondents. The petitioner is in the business of supply of various commodities to the Naval Armament Depot (NAD), Visakhapatnam. The petitioner was subjected to an order of assessment, dated 17.01.2025, for the tax period 2022-2023, on best judgment basis. Aggrieved by the said order, the petitioner has approached this Court, by way of the present writ petition. ...RESPONDENT(S) 2. i
2 RRR, J & , W.P.no. 15390 of 2^
It is the contention of the petitioner that the said order of assessment was passed behind his back and without notice being given to him. The petitioner further contends that even the impugned order has not been served on him and the knowledge of the impugned order came to the petitioner only when a notice to a third person had been served on 11.06.2025 calling upon the third party to divert the monies payable to the petitioner.
The learned Government Pleader for Commercial Tax, on instructions, submits that notices were served on the petitioner prior to the best judgment assessment, dated 17.01.2025 and that even the copy of the order had been served on the petitioner by way of posting them on the portal maintained by the department.
In view of the ambiguity as to whether such notices have been served or not, it would be appropriate to dispose of this writ petition permitting the petitioner to approach the appellate authority by filing an appeal. For the purpose of this appeal, 11.06.2025 shall be treated as the date of knowledge of the order.
With the above direction, the writ petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. SRtNlVAS ASSISTANT REGISTRAR SECTION OFFICER //// To,
The Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP.
The Deputy Assistant Commissioner (ST), Madhavadhara Circle, Visakhanpfnam-lf Piix/i
r 3 The Assistant Commissioner (ST), Madhavadhara Circle, Visakhapatnam-ll Division Visakhapatnam.
One CC to Sri M Ravindra Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies TF
HIGH COURT DATED:09/07/2025 ORDER WP NO. 15390 OF 2025 oP S 3 1 OCT 2075 | tic ^Ss£^SPATC disposing of the W.P., WITHOUT COSTS Ak-.-
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.