APHC010338962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE THIRTIETH 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: 17386/2025 Between: 1. M/S. SRINIVASA KIRANA MART, REPRESENTED BY SHRI SRINU THOTA, ITS PROPRIETOR, 28-82/1, KANDALA STREET, SRUNGAVARAPUKOTA, VIZIANAGARAM, ANDHRA PRADESH, 535145. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, VIZIANAGARAM EAST CIRCLE, DOOR NO.8-12 (PLOT NO.685 AND 686) SECOND FLOOR, A- BLOCK, KOPPU GURANNA BUILDINGS, SIDDHARTHA NAGAR, VIZIANAGARAM, ANDHRA PRADESH-535002. 2. THE DEPUTY ASSISTANT COMMISSIONER ST, VIZIANAGARAM EAST CIRCLE, DOOR NO.8-12 (PLOT NO.685 AND 686), SECOND FLOOR, A- BLOCK, KOPPU GURANNA BUILDINGS, SIDDHARTHA NAGAR, VIZIANAGARAM, ANDHRA PRADESH-535002. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. 2 5. THE BRANCH MANAGER, UNION BANK OF INDIA, D.NO. 7-43/1, NEAR RTC COMPLEX, S. KOTA, VIZIANAGARAM DISTRICT 535145. ...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 topleased to issue a writ of mandamus or any other writ, direction, or order A. The Honble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1 Respondent in the issuance of the show cause notice dated 27.09.2023 in Ref No. ZD3709230198540 and Assessment Order passed vide A.O. NoZD371123013705Q dated 24.11.2023 (Annexure P-1) (hereinafter referred to as demand order) for the period from FY 2017-18 to FY 2019-20, without the issuance of the mandatory tax intimation notice in form DRC-01A under Rule 142(1 A) of the COST Rules, 2017 and without providing an opportunity of personal hearing as required in section 75(4) of the AP GST Act, 2017 as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. B. Consequently, issue a direction or order to set aside the actions of the 2nd Respondent in attaching the Bank A/c of the Petitioner in Union Bank of India, S. Kota Branch, vide DRC-13 dated 12.03.2025 and direct the 2nd Respondent to lift the attachment of the Petitioners Bank Account and C. And to pass s 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 pleased stay the operation of the proceedings of the 1st Respondent in Demand Order issued vide A.O. No ZD371123013705Q dated 24.11.2023 (Annexure P-1), in the interest of justice and pass IA 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 pleased to direct the 2nd Respondent, to lift the Attachment of the Petitioner’s Bank Account in the Union Bank of India, S.Kota branch vide DRC-13 dated 12.03.2025 and drop the recovery proceedings initiated in the interest of justice and pass Counsel for the Petitioner: 3 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. 4 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court challenging the assessment order vide A.O.No.ZD371123013705Q, dated 24.11.2023, passed by the 1st respondent, in relation to the financial years 2017-18, 2018- 19 & 2019-20, on the ground that the said assessment proceedings had been initiated without prior to issuance of notice under Rule-142(1)(A) of the Central Goods & Services Tax Rules, 2017. This contention is not disputed. 2. A similar issue had come before a Division Bench of this Court, in the case of New Morning Star Travels Vs. Deputy Commissioner 1. After considering this issue, had held that an assessment order passed without prior issuance of notice under Rule-142(1)(A) of CGST Rules, 2017, is invalid which requires to be set aside. 3. Following the above said the Judgment, this Writ Petition is allowed setting aside the assessment Order vide A.O.No.ZD371123013705Q, dated 24.11.2023 passed by the 1st respondent and remand the matter back to the 1st respondent for completing the assessment proceedings, in accordance with law. 4. Needless to say, the period between the date of the impugned Order and the date of receipt of this Order shall be excluded for the purposes of computation of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J. ____________________ SUMATHI JAGADAM, J Dated: 30.07.2025 BSM 1 (ST) (2023) 12 Centax 198 (A.P) 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No.17386 of 2025 30-07-2025 BSM