APHC010284342023 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 Nos.: 14596 & 14649/2023 WRIT PETITION NO: 14596/2023 Between: 1. C BALARAMUDU, WORKS CONTRACTOR, MIG 153, APHB COLONY, ADONI, KURNOOL, ANDHRA PRADESH 518301. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ADONI-I CIRCLE, S.K.D. COLONY, 3RD ROAD, ADONI, KURNOOL DISTRICT, ANDHRA PRADESH. 2. THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, ANDHRA PRADESH SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH ...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 and appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Order passed by the First Respondent in Form DRC-07, vide Reference no. 1/SGST, dated 14-12-2020 (not served on the Petitioner so far and certified copy was furnished on 03-05-2023), relating to the Tax Periods 07/2018 to 2 RRR, J & TCDS, J W.P.No.14596 & 14649 of 2023 03/2019 under the SGST Act, 2017, without granting any opportunity of personal hearing and without considering the objections filed, as violative of the principles of natural justice, contrary to law, contrary to S. 75 (4) of the GST Acts, 2017, unjustified and unsustainable and illegal and consequently set aside the same and pass IA NO: 1 OF 2023 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, including collection of the disputed tax of Rs. 2,04,689/-, pursuant to the impugned Order passed by the First Respondent in Form DRC-07, vide Reference no. 1/SGST, dated 14-12- 2020, relating to the Tax Periods 07/2018 to 03/2019 under the SGST Act, 2017, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX WRIT PETITION NO: 14649/2023 Between: 1. C BALARAMUDU, MIG 153, APHB COLONY, ADONI, KURNOOL, ANDHRA PRADESH - 518301. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ADONI-I CIRCLE, S.K.D. COLONY, 3RD ROAD, ADONI, KURNOOL DISTRICT, ANDHRA PRADESH. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, ANDHRA PRADESH SECRETARIAT BUILDINGS, 3 RRR, J & TCDS, J W.P.No.14596 & 14649 of 2023 VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 toprayed that this Honourable High Court be pleased to issue and appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Order passed by the First Respondent in Form DRC-07, vide Reference no. 1/CGST, dated 14-12-2020 (not served on the Petitioner so far and certified copy was furnished on 03-05- 2023), relating to the Tax Periods 07/2018 to 03/2019 under the CGST Act, 2017, without granting any opportunity of personal hearing and without considering the objections filed, as violative of the principles of natural justice, contrary to law, contrary to S. 75 (4) of the GST Acts, 2017, unjustified and unsustainable and illegal and consequently set aside the same and pass such IA NO: 1 OF 2023 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 be pleased to grant stay of all further proceedings, including collection of the disputed tax of Rs. 2,04,689/, pursuant to the impugned Order passed by the First Respondent in Form DRC-07, vide Reference no. 1/CGST, dated 14-12- 2020, relating to the Tax Periods 07/2018 to 03/2019 under the CGST Act, 2017, and pass such Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 RRR, J & TCDS, J W.P.No.14596 & 14649 of 2023 The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) As these two Writ Petitions challenge the orders of assessment under the SGST and CGST Acts, for the same assessment period of April 2018 to March 2019, issued against the same petitioner, they are being disposed of, by way of this common order. 2. Assessment proceedings, in relation to SGST, CGST and IGST Acts, for the period 2017-18, were initiated against the petitioner. In the course of these proceedings, the petitioner had been served with notice of personal hearing in all the three assessment proceedings. Thereafter, separate orders of assessment were passed and served on the petitioner in relation to SGST, CGST and IGST Acts. All these three orders of assessment were challenged by the petitioner by way of these two Writ Petitions in relation to the assessments passed under the CGST and SGST Act and by way of W.P.No.8768 of 2022, in relation to IGST Act. 3. A Division Bench of this Court had allowed W.P.No.8768 of 2022, on the ground that the notice of personal hearing issued to the petitioner was in fact a notice to produce documents and not a notice for personal hearing. 4. Following the said Judgment, these two Writ Petitions are allowed, setting aside the orders of assessment, dated 14.12.2020 and remanding the matters back to the proper officer for completion of assessment proceedings in accordance with law. Needless to say, the period from the date 5 RRR, J & TCDS, J W.P.No.14596 & 14649 of 2023 of impugned 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. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 10.12.2025 MJA 6 RRR, J & TCDS, J W.P.No.14596 & 14649 of 2023 114 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION Nos.: 14596 & 14649/2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 MJA