APHC010304442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15275/2025 Between: 1. JUTURI SRINIVASA RAO, S/O. SAMBASIVA RAO, AGED 43 YEARS, R/O. PANCHAVATI APARTMENT, PLOT NO.102, 7TH LINE, SAMATHA NAGAR, ONGOLE, 523002, WORKING AS JUNIOR ASSISTANT, O/O. THE SUPERINTENDENT ENGINEER, ROADS AND BUILDINGS DEPARTMENT, KESAWASWAMY PETA, ONGOLE, PRAKASAM DISTRICT. ...PETITIONER AND 1. THE STATE OF AP, REP BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH. 2. DEPUTY COMMISSIONER ST, O/O. JOINT CORNMISSIONER, SPECIAL CIRCLE,NELLORE DIVISION, SPSR NELLORE DISTRICT, ANDHRA PRADESH. 3. ASSISTANT COMMISSIONER ST, O/O. ASSISTANT COMMISSIONER, ONGOLE -I CIRCLE, NELLORE DIVISION. 4. DEPUTY COMMERCIAL TAX OFFICER I, O/O. ASSISTANT COMMISSIONER (ST), ONGOLE -I CIRCLE, NELLORE DIVISION. 5. THE BRANCH MANAGER AUTHORISED OFFICER, THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD ONGOLE, 2 PRAKASAM DISTRICT. 6. THE BRANCH MANAGER AUTHORISED OFFICER, CANARA BANK, SME BRANCH, MANGAMUR DONKA ONGOLE, PRAKASAM DISTRICT. 523002. ...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 to issue a Writ, Order or Direction more particularly one in nature of Writ of Mandamus declaring I. Impugned recovery notice issued vide Form GST DRC-13, dt.06.05.2025, issued by the Respondent No.3 to the Respondent No. 5 VAT 206 dt.17.08.2023 (Annexure D) issued by the 4th Respondent for freezing my personal bank account Impugned the Assessment Order AO.No. ZH3707210D82070 dt.03.07.2021 and Penalty Order AO.No. ZH3708210D97307 dt.31.07.2021 (Annexure B), issued by the 5thRespondent as void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 300A of constitution of India and IV. Consequently set aside the same and pass 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 to suspend the operation of the impugned Form GST DRC-13, dt.06.05.2025, issued by the Respondent No.3, VAT 206 dt.17.08.2023issued by the 4th Respondent and direct the immediate restoration of my bank accounts vide no.7060000163707 with 5th Respondent and No.36442010036003 with 6th Respondent pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. NALLURI ANUDEEP 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) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents 1 to 4. 2. The petitioner has challenged the recovery notice, dated 06.05.2025, issued for recovery of amounts due under the order of Assessment, dated 03.07.2021 and the order of Penalty, dated 31.07.2021. Apart from this, the petitioner also challenges the VAT 206 notice, dated 17.08.2023, issued for seizure of the personal bank account of the petitioner. 3. The petitioner has assailed these proceedings on the ground that the order has not been served on the petitioner. 4. Learned Government Pleader, on instructions, submits that the show- cause notice issued to the petitioner was sent electronically. However, the order of Assessment was sent by registered post and the same came to be returned with an endorsement that the petitioner had left. Learned Government Pleader would contend that the burden of informing the Department about any change of address is on the petitioner and since the petitioner had not informed the Department, the order sent by registered post would be treated as served. 4 5. Prima facie, the contention of the learned Government Pleader cannot be disputed. However, the fact remains that the order was not served on the petitioner. In such circumstances, it would be appropriate to dispose of the writ petition permitting the petitioner now to file appeals against the Order of Assessment and Order of Penalty, within a period of three (3) weeks from today. Upon such appeals being filed, the Appellate Authority shall consider and dispose of the appeals on the merits of the case, without taking into account the period of delay in filing the appeals. 6. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 24.09.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15275/2025 Date: 24.09.2025 KA