APHC010416492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 21940/2025 Between: 1. SAI STONES, REP. BY ITS MANAGING PARTNER, SRI VEMULAPALLI SRINIVASA RAO SY.NO. 491B, 492A, 494A, VEMAVARAM ROAD, VEMAVARAM VILLAGE, BALLIKURAVA MANDAL, BAPATIA DISTRICT VEMAVARAM- 52311, ANDHRA PRADESH ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, CHIRAL CIRCLE, CHIRALA, ANDHRA PRADESH 2. STATE OF ANDHRA PRADESH, STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMRAVATI, GUNTUR DISTRICT 3. THE UNION OF INDIA, 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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction- a) Set-aside impugned Order 16.04.2025 and 2 RRR,J & CGR,J W.P.No.21940 of 2025 proceedings in FORM-GST-DRC-07 for the years 2023-2024 Form GST DRC-07 vide Ref No. ZD370425016213R dated 16-04- 2025 issued by the 1ST Respondent for the tax period 2023- 2024 as illegal, arbitrary, beyond time, in violation of principles of natural justice for not providing an opportunity for personal hearing and b) consequently, declare that the Petitioner is entitled to claim input tax credit in a sum of Rs.42,53,762/- claimed in Form GSTR-3B filed for the months of April, 2023 to March,2024 and GSTR-9 filed on 31-12-2024 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 Pleased to grant stay of all further proceedings pursuant to the proceedings in FORM-GST- DRC-07 for the years 2023-2024 Form GST DRC-07 vide Ref No. ZD370425016213R dated 16-04-2025 issued by the 1ST Respondent for the tax period 2023-2024 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. HARANADHA RAJU KATTA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & CGR,J W.P.No.21940 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The 1st respondent had initiated assessment proceedings against the petitioner, under the G.S.T. Act, by a Notice, dated 18.12.2024, for the period 2023-2024. These proceedings culminated in the order of assessment, dated 16.04.2025. 2. Aggrieved by the said Order, the petitioner has approached this Court, by way of the present Writ Petition. 3. The petitioner has raised various grounds, including the ground of absence of DIN number, on the show-cause notice, issued by the 1st respondent. Apart from this, the petitioner has also contended that, the objections of the petitioner, dated 21.02.2025, had not been considered by the 1st respondent, while passing the order of assessment. 4. A perusal of the order of assessment shows that, the objections of the petitioner, dated 21.02.2025, are not referred. With a view to ascertain whether such objections had been filed before the 1st respondent, this Court had requested the learned Government Pleader for Commercial Tax appearing for the respondents to obtain instructions in this regard. 5. When the matter came up today, the learned Government Pleader for Commercial Tax appearing for the respondents, has placed written instructions signed by the 1st respondent. In these written instructions, it is 4 RRR,J & CGR,J W.P.No.21940 of 2025 stated that, the objections of the petitioner, dated 21.02.2025, were received. However, supporting documentary evidence, had not been filed. 6. In view of the written instructions submitted by the learned Government Pleader for Commercial Tax, we would have to hold that, the objections filed by the petitioner, on 21.02.2025, are not considered by the 1st respondent while passing the assessment order. 7. This would amount to clear violation of Principles of Natural Justice requiring the intervention of this Court. 8. In these circumstances, this Writ Petition is allowed, setting aside the Order of Assessment, dated 16.04.2025 and remanding the matter back to the 1st respondent, for passing appropriate order of assessment, after due notice and an opportunity being given to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________________ CHALLA GUNARANJAN, J Date:10.09.2025 KPV 5 RRR,J & CGR,J W.P.No.21940 of 2025 242 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No:21940 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.09.2025 KPV