IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT I THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5476 OF 2025 Between: 1. Maruti Ispat and Energy Private Limited, (Now known as Maruti Ispat and Pipes Private Limited) Suh/ey No. 167C, 167D,167E, Madhavaram Village Manthrayalam Mandal, Kurnool District Andhra Pradesh, 518349. Represented by its General Manager Legal and Company Secretary, Mr. KIshore Kumar Mundada S/o. Ramesh Chandra Mundada, Aged about 44years, R/o. 11-4-98/A, Road No.1 Srinivasa Colony, Saroornagar, Rangareddy, Telangana- 500 035. ...PETITIONER AND 1. The Additional Commissioner of State Tax and Appellate authority., Flat Nos. 101 and 102, Thunga Residency Residential area. Rani Paranthaka Devi Marg, Renigunta Road Tirupati Andhra Pradesh - 517501. ' 2. The Assistant Commissioner of State Tax, Yemmiganur Road, NGO's Colony, Adoni, Kurnool - 518 301 3. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A P Secretariat, Velagapudi - 522 503. 19*^ Ward, Postal Colony Upstair of Trends ...RESPONDENTS 3 Petition under Article 226 of the Constitution of India praying that in . the circumstances stated in the affidavit filed therewith, the High Court may , b^^plssised to issue a writ, order, or direction more particularly one in the nature |5f a WRIT OF MANDAMUS declaring a) That the impugned order in ■ in Form GST DRC 07 vide Ref. No. ZD370124012491V dated 22-01-2024 read with attachment order dated 22.01.2024 passed by the Respondent No. 2 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case, b) That impugned Order-In-Appeal in Form GST APL-04 vide Ref. No. ZD370125032313V dated 22.01.2025 passed by Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. '.If-. lA 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 operation of impugned Order-In-Appeal in Form GST APL- 04 vide Ref. No. ZD370125032313V dated 22.01.2025 issued by Respondent No. 1. Counsel for the Petitioner: SRI. PASUPULETI VENKATA PRASAD Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX The Court made the following: ORDER. 1 RRR,J & Dr. KMR,J W.P.No.5476/2025 APHC010102572025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] r WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR. JUSTICE K MANMADHA RAO WRIT PETITION NO: 5476/2025 Between: Maruti Ispat And Energy Private Limited, ...PETITIONER AND The Additional Commissioner Of State Tax And Appellate ...RESPONDENT(S) Authority and Others Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Pasupuleti Venkata Prasad, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax appearing for the respondents. 2 RRR.J & Dr. KMR,J W.P. No. 5476/2025 2. The petitioner was registered under the GST was issued by the 2'^^ Act. A show respondent to the petitioner Ref.No.2D370124012491V cause notice, dated 02.09.2023 and thereafter, \ proceedings vide 22.01.2024 confirming the demand dated amount of Rs. 15,69,254/- was passed. 3- The petitioner being had filed an appeal. In aggrieved by the said order of the appeal, the petitioner rai assessment, raised various grounds of appeal including - 1) ,pe impugned order Violated the principles of natural justice not have been reversed was not a reasoned order ’ ITC allowed the and petitioner could merely on the ground that the retrospectively; and 3) registration of the none of the issues raised supplier had been cancelled by the petitioner, in reply to the show mentioned in the impugned order of assessment. cause notice, had been considered or 4- The Appellate Authority, after upheld the order of petitioner. considering these objections assessment after rejecting the contentions had raised by the 5- Aggrieved by the said appellate order, dated 22.01 by way of the present writ raised additional grounds, viz., - ■2025, the petitioner has approached this Court writ petition, the petitioner has rai petition. In this ^ 0 The show cause notice sanctity; was not signed and accordingly has no legal 3 RRR,J & Dr. KMR,J W.P.No.5476/2025 nd The assessing officer did not have jurisdiction in as much as the 2 respondent-assessing officer had conducted the inspection-cum- investigation proceedings and consequently could not have taken up assessment proceedings; ii) The transactions in question, fall under IGST Act, and the State Tax Authorities including the 2"'^ respondent would not have jurisdiction iii) \ \ etc. This Court, in A.V. Bhanoji Row vs. Assistant Commissioner (ST) 2023 (2) TMI 1224; SRK Enterprises vs. Assistant Commissioner (ST) 2024 (82) G.S.T.L. 142 (A.P); SRS Traders vs. Assistant Commissioner (ST), Guntur-ll (2024) 18 Centax 259 (A.P); and Sandhya Constructions vs. State of Andhra Pradesh (2025) 26 Centax 340 (A.P), had held that any proceeding, which does not contain the signature or digital signature of the Assessing Authority, would have to be treated as non est. Once the show cause notice itself is treated as non est and as a notice which has not been issued, the subsequent proceedings of assessment would have 6. to be treated as non est. In such circumstances, following the aforesaid judgments, this writ petition is disposed of setting aside the order of assessment as well as the appeal. The matter is remanded back to the Assessing Authority to consider the objections raised by the petitioner and to pass orders afresh after giving adequate opportunity of hearing to the petitioner. Needless to say, the period 7. 4 RRR,J & Dr. KMR,J W.P.No.5476/2025 from the date of the assessment order till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any shall stand closed. Sd/- P.U.V.BHASKAR RAO assistant registrar //TRUE COPY// / SECTION OFFICER To Tax and Appellate authority.. Flat Ward, Postal Colony 1. The Additional Commissioner of State 102, Thunga Residency, 19 Paranthaka Devi Marg, Renigunta Road Tirupati, th Nos. 101 and Residential area. Rani Andhra Pradesh - 517501. Upstair of Trends of State Tax Adoni, Kurnool - 518 301 Andhra Pradesh, Revenue Secretariat, Velagapudi - 522 503. 2 The Assistant Commissioner Yemmiganur Road, NGO's Colony State of 3 jhe Principal Secretary Department (Commercial Tax) AP VENKATA PRASAD Advocate [OPUC] COMMERCIAL TAX .High Court Of Andhra 4. One CC to SRI PASUPULETI FOR 5. Two CCs to GP Pradesh. [OUT] 6. Three CD Copies VJ f % HIGH COURT DATED: 19/03/2025 ORDER WP.No.5476 of 2025 (5 0 It JUN 2025 S DISPOSAL OF THE WRIT PETITION WITHOUT COSTS