APHC010422362025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRD 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: 21950/2025 Between: 1. SHRI VAARI ELECTRICALS PRIVATE LIMITED, 5/96/1, OPP M.R. PALLI POLICE STATION, FLOOR, AVILALA JUNCTION, TIRUPATI, SRI BALAJI DISTRICT ANDHRA PRADESH REP BY ITS AUTHORIZED SIGNATORY SRI. S MAHARAJAN, S/O. PONNAIYAH SUBHRAMANYAN AGED ABOUT 61 YEARS ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH. 2. THE DEPUTY ASSISTANT COMMISSIONER STI, O/O. ASSISTANT COMMISSIONER (ST), TIRUPATI-LLL CIRCLE, TIRUPATI SRI BALAJI DISTRICT, ANDHRA PRADESH. 3. THE CHIEF COMMISSIONER OF STATE TAX COMMERCIAL TAXES, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, KRISHNA DISTRICT - 521144, ANDHRA PRADESH. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH 5. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRL BHAWAN, NEW DELHI - 2 110001. 6. THE BRANCH MANAGER, . THE INDIAN BANK, P.B. NO. 3171, SIDCO BUILDING, GST ROAD, GUINDY, CHENNAI - 600 032 ...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the adjudicating authority -2nd Respondent herein in passing the impugned order No. ZD371224037961C in DIN DIN3726122425902 dated 26-12-2024 levying tax, interest and penalty under section 74 of APGST Act, 2017 and COST Act 2017 r/w Section 20 of IGSTA Act, 2017 for the yeas 2019-20 to 2021-22 together with the order of the appellate authority 1st Respondent herein vide Endorsement dated 19-06-2025 in A.O. No. DIN 3719062597652 in Spl. Appeal No. 139, 140 141/2025-26/CTR in rejecting the appeal without considering the submissions made by the Petitioner as also without issuing the opportunity of personal hearing before the adjudicating authority, not following the procedure as mandated in the GST Act, as also the ground that the adjudication order and show cause notice were uploaded under obscure tab View Additional Notices and Orders, as illegal, arbitrary, improper, unjust and unfair, violation of principles of natural justice, violative of articles 14, 19(1)(g), 21, 265 and300-A of the Constitution of India and contrary to the judgements of the various Honble High Courts and consequently to set aside the impugned order dated 26-12-2024 and also the Bank attachment dated 29-04-2025 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 Stay disputed tax, penalty and interest pursuant to the impugned order dated 26-12-2024 passed by the 2NDrespondent -adjudicating authority pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass s 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 SUSPEND the garnishee notice dated 29-04-2025 issued by the 3 2ND Respondent to the Petitioner Banker - 6th Respondent without affixing any signature on the notice and lacking the signature is absolutely invalidates the impugned order pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass Counsel for the Petitioner: 1. V Y PRABHUVU 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 No.ZD371224037961C, dated 26.12.2024, passed by the 2nd respondent, in relation to the financial years 2019-20 to 2021-22, 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 assessment No.ZD371224037961C, dated 26.12.2024, passed by the 2nd respondent and remand the matter back to the 2nd 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. _________________ T.C.D. SEKHAR, J. Dated: 03.09.2025 BSM 1 (ST) (2023) 12 Centax 198 (A.P) 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.21950 of 2025 03-09-2025 BSM