APHC010634892025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32909/2025 Between: 1. M/S JAYARAM KUMAR KODALI, GSTIN-37AJZPK4448ELZO HAVING REGD. PREMISES AT D. NO. 25/493/A, R.R. PETA, H.J. ROAD, NUZVID, KRISHNA, ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) ELURU - II CIRCLE, ELURU DIVISION, ELURU DISTRICT 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI ...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1st Respondent vide Ref.no. ZD3702250468290 /2020- 21 Dt.28.02.2025 for the tax period 2020-21 without assigning DIN, and without issuance of any Pre-Show Cause Notice in DRC - 01A as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India and set aside the same or to pass 2 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 STAY all further proceedings pursuant to impugned Assessment Order passed by the U Respondent vide Refno. ZD3702250468290 /2020- 21Dt.28.02.2025 for the tax period 2020-21 without assigning DIN, and without issuance of any Pre-Show Cause Notice in DRC - 01A pending disposal of the Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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) The petitioner has approached this Court challenging the summary of the assessment order vide Reference No.ZD3702250468290, dated 28.02.2025, passed by the 1st respondent, in relation to the financial year 2020-2021, 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 (for short “the CGST Rules”). 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 the CGST Rules, 2017, is invalid which requires to be set aside. 3. Following the above said Judgment, this Writ Petition is allowed setting aside the summary of the assessment order vide Reference No.ZD3702250468290, dated 28.02.2025, passed by the 1st respondent and remand the matter back to the 1st respondent for completing the assessment proceedings, in accordance with law. 1 (ST) (2023) 12 Centax 198 (A.P) 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, interlocutory applications pending, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date 10.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32909/2025 Date 10.12.2025 KA