BharatTaxGST

M/S. Sree Sudarsana Constructions vs. The State Of Andhra Pradesh

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WP/3155/2025HC Andhra PradeshGSTCNR APHC01005991202511 February 2025Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI T C KRISHNANFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3155 OF 2025 Between: M/s. Sree Sudarsana Constructions, GST IN 37A BYFS 5105 M2ZD Business located at Door No. 23/211-46, Fathekhan Street, Nellore, SPSR Nellore District Rep by its Partner Gangireddy Amarnath Reddy ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue Department II Secretariat Bldgs, Velagapudi, Amaravati. 2. The Assistant Commissioner (ST), Commercial Tax Department, Circle II, Nellore, SPSR Nellore District. ...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 the nature of a Writ of Mandamus, to declare the final order passed by the 2nd respondent vide Form GST DRC -07, Assessment under Section 73 of APGST Act, 2017 vide ARN AD3709240040681, Financial Year 2023-2024, Ref No. ZD370125030094T Dated 21.01.2025 amounts to erroneous, arbitrary and violative of Articles 14 and 21 of the Constitution of India, besides being violative of principles of natural justice and consequently set aside the same by allowing the writ petition in the interest of justice. € i 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 Stay the operation of the order of the 2nd respondent passed in Form GST DRC -07, Assessment under Section 73 of APGST Act, 2017 vide ARN AD3709240040681, ZD370125030094T Dated 21.01.2025 pending disposal of the above WP i the interest of justice. Financial Year 2023-2024, Ref No. in Counsel for the Petitioner: SRI T C KRISHNAN Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

m \ APHC010059912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3155/2025 Between; ...PETITIONER M/s. Sree Sudarsana Constructions AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.TC KRISHNAN Counsel for the Respondent{S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: [per Hon’ble Sri Justice R RAGHUNANDAN RAO] The petitioner is registered, under the GST Act. The assessment order nd respondent and served on the dated 21.01.2025 has been passed by the 2 petitioner.

/ This assessment order is challenged by the petitioner on the ground that 2. the partnership firm of the petitioner consists of three sleeping partners and one managing partner, who had not followed up on the assessment proceedings due to which the sleeping partners who are unaware of these facts are now faced with a large tax demand. Though, such a plea may not be sufficient for holding that there has been 3. violation of principles of natural justice, it appears that the other partners of the firm were unaware of the proceedings and in any event this order was passed on 21.01.2025, about 20 days back. In such circumstances, it would be appropriate to dispose of the Writ Petition setting aside the Order of assessment dated 21.01.2025 and remanding the matter back to the 2^’^ respondent for giving nd an opportunity to the petitioner firm to place the necessary material before the 2 respondent. Accordingly, this Writ Petition is disposed of leaving it open to the 4. petitioner, to treat the impugned order as a show cause notice and to file objections and material, if any, before the 2^^ respondent, within a period of four (04) weeks, from the date of receipt of a copy of this order. The 2^'^ respondent.

\ shall consider the said objections and pass orders expeditiously. In the event of the petitioner not filing any objections before the expiry of four (04) weeks, from the date of receipt of a copy of this order, the impugned order dated 21.01.2025 shall stand revive. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. l- K. TATA RAO DEPUTY REGISTRAR //// ' SECTIOM OFFICER To,

1.

The Principal Secretary, Revenue Department II Secretariat Bldgs, Velagapudi, Amaravati. The Assistant Commissioner (ST), Commercial Tax Department, Circle II, Nellore, SPSR Nellore District. One CC to Sri T C Krishnan Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies 2. 3.

4.5.

TF

HIGH COURT DATED:12/02/2025 ORDER WP.No.3155 of 2025 & 2 5 FEB 2025 ^ current Section o\ 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.