APHC010462432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] FRIDAY, THE NINETEENTH 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: 23474/2025 Between: 1. M/S. A V. RAMBABU INFRA PRIVATE LIMITED,, D. NO. 10/104/12/4A, JAWAHAR NAGAR COLONY, MARKAPUR- PRAKASAM DISTRICT, REP BY ITS MANAGING DIRECTOR, MRANNA KRISHNA CHAITANYA. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, . NELLORE COST DIVISION, MINI BY-PASS ROAD, NELLORE. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST AUDIT CIRCLE, NELLORE, SPSR NELLORE DISTRICT, ANDHRA PRADESH-524003. 3. THE COMMISSIONER OF COST, GUNTUR CGST AUDIT COMMISSIONERATE, VISHAKAPATNAM. 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAXES, GUNTUR CGST COMMISSIONERATE, KANNAVARL THOTHA-GUNTUR- 522OD4. 5. UNION OF INDIA, REP.BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG- NEW DELHI-110001. 6. THE BRANCH MANAGER, KARUR VYSYA BANK LTD, D.NO.6/7/8,9, NAIDU STREET, MARKAPUR-523316. ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.23474 of 2025 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 any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the recovery Proceedings of the 1st Respondent, for the tax period April 2018 to March 2022 issued under Rule 145(1) R/w Sec 79 (1)(c) of the Central Goods and Service Tax Act 2017 in form GST DRC -13 dated 09.06.2025 (Annexure P-1) relying upon the demand notice Dt. (11.02.2025 issued U/s Sec 78 of the Central Goods and Service Tax Act 2017 (Annexure P-2) is in obedience to the interim orders of this Hon'ble Court In Writ Petition No. 9635 of 2024 (Annexure P-3) without issuing the demand of amounts payable for the tax period April 2018 to March 2022 referring to Rule 142(5) R/w Sec 73 of the Central/Andhra Pradesh Goods and Service Tax Act 2017 (herein after referred to as 'the Act') as arbitrary, without jurisdiction and also against to Article 14 and 19 1(g) of the Constitution of India. Hence, the recovery Proceedings of the 1st Respondent is liable to be set aside or any other appropriate writ or order or direction as this Honorable court 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 directed the 6th respondent to a OW the operations of C.C Account No. 1413280000000790 of the petitioner herein pending disposal of the above writ petition 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 To Directed the 1st respondent for issue of summary of the demand notices for the financial years 2018-19, 2019-20, 2020-21 and 2021-22 in form DRC- 07 prescribed under rule 142(5) r.w Sec 73/74(10) of the COST Act, 2017 pending disposal of the above petition, Counsel for the Petitioner: 1. K ADI SIVA VARA PRASAD Counsel for the Respondent(S): 1. P S P SURESH KUMAR, Spl. Public Prosecutor for CBI 3 RRR,J & TCDS,J W.P.No.23474 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is a registered person, had been served with an order of assessment, dated 26.12.2023, for the period 2017-2018 to 2021-2022. However, the summary of the order, in FORM GST DRC – 07, issued on 29.12.2023, stipulates that it is only for the financial year 2017- 2018. 2. The petitioner, had thereupon, requested the Authorities to issue the summary of the orders, in FORM GST DRC – 07, for the other assessment years also. This request was made, on the ground that, the petitioner was unable to file Appeals, in the absence of these summaries of order. 3. The petitioner has approached this Court, with a complaint that, the respondent authorities have not issued such summaries of order for the remaining assessment years, while taking up coercive steps for recovery of taxes on the said order. The petitioner seeks a direction from this Court, to the appropriate authorities to issue necessary summaries of order for each assessment year, separately so as to enable the petitioner to avail of his statutory remedies. 4. Sri P. S. P. Suresh Kumar, learned Standing Counsel appearing for the respondents, has produced written instructions, issued by the Assistant Commissioner of Central Tax, Nellore C. G. S. T. Division. In these written instructions, the said Authority admits that the summary of the order shows 4 RRR,J & TCDS,J W.P.No.23474 of 2025 only for the financial year, 2017-2018 due to a technical glitch in the G.S.T. Portal. 5. In view of the aforesaid admission, it is clear that the summary of the order for each assessment year for 2018-2019, 2019-2020, 2020-2021 & 2021-2022 were not issued. In the absence of such summaries of the order, the petitioner would not be able to file Appeals. 6. The actions of the respondents in seeking to recover taxes and other dues under the order of assessment, dated 26.12.2023, while denying the petitioner, the right of an Appeal, is clearly arbitrary, requiring the interference of this Court. 7. In these circumstances, this Writ Petition is allowed, directing the respondent authorities to issue necessary summaries of order, for the assessment years 2018-2019, 2019-2020, 2020-2021 & 2021-2022, separately. It is further declared that, the period of limitation for filing of an Appeal, would commence only from the date on which these summaries of order are served on the petitioner. Apart from this, the respondents also cannot initiate coercive steps or proceed for recovery of the dues, under the order of assessment, dated 26.12.2023, till the period of two (02) months have lapsed from the date of service of the summaries of order mentioned above. There shall be no order as to costs. 5 RRR,J & TCDS,J W.P.No.23474 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:19.09.2025 KPV 6 RRR,J & TCDS,J W.P.No.23474 of 2025 639 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:23474 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 19.09.2025 KPV