M/S. Panidapu Chinna Venkata Ramaiah vs. The Assistant Commissioner(St)

Heard learned counsel for the petitioner. Also heard Mr.S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax appearing on behalf of the respondents, who made submissions with reference to instructions dated 22.09.2026 furnished by the 1st respondent.

With the consent of both sides, the writ petition is disposed of at the stage of admission.

Learned counsel for the petitioner inter alia submits that the registration of the petitioner was cancelled from 31.05.2022 on the premise that the business activities were stopped. Thereafter, it appears that the 1st respondent undertook assessment proceedings for the financial year 2021-22 and passed the impugned orders without affording any opportunity to the petitioner. It is his contention that the petitioner is not aware of the proceedings initiated by the 1st respondent, in as much as, the petitioner has no access to the G.S.T.Portal, on cancellation of the registration. He submits that the petitioner came to know about impugned proceedings very recently when the Department is taking coercive action for recovering the tax assessed WP_19313_2026

On the other hand, learned Assistant Government Pleader submits that the 1st respondent, after following the due procedure, passed the impugned orders and the contentions contra are not tenable. He submits that as the registration of the petitioner was cancelled, Show Cause Notice in Form GST ASMT-14 dated 22.05.2024 was sent through registered post with acknowledgment due on 24.05.2024, but as stated in the written instructions, the postal acknowledgment relating to the said notice could not be traced in the office records. Likewise, the Assessment Order dated 10.01.2025 was sent through registered post with acknowledgment due on 24.01.2025, but the postal acknowledgment, in respect of the same also could not be traced in the office records. He further submits that as Notice dated 22.05.2024 and the Order dated 10.01.2025 were sent through registered post with acknowledgment, the same are deemed to have been served. Thus, he submits that the petitioner is well aware of the impugned proceedings and without disclosing the said aspects, the present writ petition is filed and the same is therefore liable to be dismissed. Referring to the material papers (postal receipts dated 24.05.2024 and 24.02.2025) purportedly in relation to the proceedings impugned in the present writ petition, he submits that the petitioner having failed to work out the remedies against the impugned WP_19313_2026

This Court has considered the submissions made and perused the material on record.

At the outset, it may be pertinent to note that undisputedly petitioner’s registration was cancelled w.e.f., 31.05.2022. If that be the undisputed position, as rightly contended by the learned counsel for the petitioner, the petitioner will not have access to the G.S.T.Portal. Therefore, any notice which may be placed in the G.S.T.Portal will not be in the knowledge of the petitioner. However, it appears that the impugned assessment order was sent to the E-Mail of the petitioner. Whether the petitioner, who surrendered registration, verified mails after cancellation of the registration, though may be an issue to be examined by going into the matter in detail, this Court instead of undertaking the said exercise and more particularly in the light of the decision in W.P.No.14969 of 2024 dated 29.07.2024 passed by a Co-ordinate Bench, inclined to dispose of the writ petition on similar lines. In the said case, the fact situation is similar to the case on hand. While taking a view that the cancellation of the registration could have resulted in the petitioner not looking into the mails sent to the E-Mail I.D., which was registered with the Department, the Division Bench disposed of the writ petition, providing that WP_19313_2026

In the light of the said decision, the impugned assessment order is set aside. Matter is remanded to the 1st respondent for fresh adjudication. However, the order impugned shall be treated as Show Cause Notice and the petitioner is granted three (3) weeks time to file his response to said notice. Thereafter, a personal hearing shall be afforded to the petitioner by fixing a specific date. In the event of any further time being sought by the petitioner, the same shall be sought by giving the E-Mail I.D., and the address at which the petitioner can be contacted and the notice can be served on the petitioner.

Further, as the petitioner has approached this Court at a belated time, it would be appropriate that the petitioner shall pay 10% of the disputed tax as a pre-condition for being permitted to file his objections.

Accordingly, the writ petition is disposed of. No costs.