BharatTaxGST

M/S. Polisetty Naresh Kumar vs. The Assistant Commissioner (St)

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WP/16579/2025HC Andhra PradeshGSTCNR APHC01032370202521 August 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM5 pages
For Petitioner: SRINIVASA RAO KUDUPUDI

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Cause title — parties, addresses and appearances
APHC010323702025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] FRIDAY, THE TWENTY SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16579/2025 Between: 1. M/S. POLISETTY NARESH KUMAR, WORKS CONTRACTOR. (GSTIN 37AIXPN0662J1ZM) REP. BY ITS PROPRIETOR, MR. P. NARESH KUMAR, D.NO.16-3, NEAR POST OFFICE, VELUGODU-5T8533 NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NANDYAL-I CIRCLE, KUNROOL DISTRICT, ANDHRA PRADESH. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. 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 tomay be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 27.11.2023 for the period 2022-23 under the Goods and Service Tax Act, 2017 in Form DRC -07 in not affording sufficient opportunity and uploading the orders on the portal in 2 RRR, J & JS, J W.P.No.16579 of 2025 additional orders, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice and pass such IA 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 may be pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 27.11.2023 passed by the 1st Respondent for the tax period 2022-23, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. 3 RRR, J & JS, J W.P.No.16579 of 2025

The Court made the following order:

Heard Sri Srinivasa Rao Kudipudi, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents.

2.

The petitioner, who is a registered person, has approached this Court, challenging the order of assessment, dated 27.11.2023, on the ground that the show-cause notice as well as the assessment order had been uploaded on the portal and as such, the petitioner had not been given an opportunity of hearing, as required under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (here-in-after referred to as “the Act”).

3.

The learned counsel for the petitioner contends that the said order is in gross violation of the principles of natural justice. The learned counsel also contends that it was just and necessary to serve hard copies of the notice and the order on the petitioner as he had closed down his business and was not able to access the portal as he had no knowledge of either the notice or the impugned order.

4.

The provisions of the Act and the G.S.T. Rules clearly stipulate that service of notices and orders can be done by way of uploading them on the portal. It is the responsibility of the petitioner to ascertain whether any such notices or orders had been uploaded in the portal. The petitioner cannot contend that he has a vested and statutory right to be served communications, notices or orders only by way of physical service and not by way of uploading them on the portal.

5.

In these circumstances, this Court cannot give a finding that there has been violation of the provisions of the Act and the Rules or that there has been violation of principles of natural justice.

6.

Another aspect of the matter is that the order has been passed on 27.11.2023, while the present Writ Petition came to be filed on 27.06.2025. This inordinate delay, in approaching this Court, would also militate against grant of any relief against the petitioner.

7.

Accordingly, the Writ Petition is dismissed. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed.

_______________________ R.RAGHUNANDAN RAO, J

____________________ SUMATHI JAGADAM, J

Date: 22.08.2025 MJA HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

HON’BLE SMT JUSTICE SUMATHI JAGADAM

WRIT PETITION No.16579 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)

Dt: 22.08.2025

MJA

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.