APHC010680522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST 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: 35066/2025 Between: 1. M/S. INTEGRAL TRADING AND LOGISTICS, FLAT NO.303, 3RD FLOOR, TIRUMALA PLAZA DABAGARDENS VISAKHAPATNAM- 530020 REP. BY GRANDHI RAJESH, MANAGING PARTNER ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, SURYABAGH CIRCLE VISAKHAPATNAM-I DIVISION D.NO.2-7/3, FLAT NO.21, RAJIV NAGAR OLD DAIRY FARM (PO) VISAKHAPATNAM-530040 (A.P) 2. THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT -522501 (A.P). 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI. ...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, Order or direction more particularly one in the nature of a Writ of Mandamus setting aside the Order ref No. AD371224007256C (DIN 3712082563373) issued by the Assistant Commissioner (ST) i.e. by Respondent No. 1 under Section 73(1) of APGST 2 Act, 2017 in FORM DRC-07 dt. 12-08-2025 for the financial year 2022-23, and to 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 Order ref No. AD371224007256C (DIN:3712082563373) issued by the Assistant Commissioner (ST) i.e. by Respondent No. 1 dt. 12-08-2025, pending disposal of the above writ petition, and pass Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner approached this Court being aggrieved by the Order of assessment, dated 12.08.2025, passed by the 1st respondent. The case of the petitioner is that the petitioner had not been given an adequate opportunity of personal hearing as required under Section 75(4) of the Goods & Services Tax, 2017 [for short “the GST Act”]. It is stated that three notices for personal hearing, dated 29.07.2025, 02.08.2025 & 07.08.2025, given by the assessing authority, were not within the knowledge of the petitioner and the same had been uploaded in the portal and the petitioner did not have an opportunity of seeing these notices. It is further contended that even otherwise, the assessment authority by issuing three notices in quick succession, had passed the assessment order, without any opportunity being given to the petitioner. 2. Apart from this, the petitioner has also raised various grounds on the merits of the assessment order. 3. Uploading the notices on the portal is sufficient service of notice and the inability of the petitioner to view these notices cannot be taken to mean that there has been a violation of the principles of natural justice or that the notices had not been served. In that view of the matter, we do not find any reason to intervene on the ground of violation of the principles of natural justice. 4 4. On the question of the merits of the case, we do not propose to go into these merits, as the appellate authority would be the appropriate authority to go into these grounds, as they are basically questions of fact. 5. In that view of the matter, this Writ Petition is disposed of leaving it open to the petitioner to approach the appellate authority under Section 107 of the GST Act. Needless to say, the appeal shall be considered without going into the question of limitation inasmuch as the present Writ Petition had been pending before this Court and it would only be appropriate that the petitioner is given an opportunity to file an appeal before the appellate authority. The said appeal is to be filed within a period of two weeks from today. 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 Dated: 31.12.2025 BSM 5 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.35066 of 2025 (Per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 BSM