APHC010408112025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) ' - WEDNESDAY,THE TWENTIETH DAY OF AUGUST TWOTHOUSANDAND TWENTYFIVE PRESENT fS THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAol'i THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR ^ WRIT PETITION NO: 21231 OF 2025 Between: Manjgnatha Agenceis, Represented by the Proprietor - Sri Bulle Soma Sekhar Door No. 19-1-492-3, Vinayaka Nagar, 80 Feet Road Town, Anantapur, Andhra Pradesh. PIN - 515001. v,/ Old ...Petitioner AND 1. The Superitendent Of C^^ntral Tax, O/o. the Asst. Commissioner of Central Tax, Anantapur GST Range-1, Door No 28-9^9, 2ND Floor GST Bhavan, Beside Motessori School Anantapur-Andhra Pradesh PIN 515001. ' ' Sangamesh Nagar, 2. Union of India, Represented by the Secretary to Government of India Ministry of Finance, Revenue Department, Secretariat, New Delhi-PIN-110 001. \ North Block, Central ...Respondents 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 in the nature of Writ of Mandamus, setting aside the impugned claimed show-cause Notice and its summary in Form GST DRC-01 dated 26-11-2024, the personal hearing Notice dated 18-01-2025 and the claimed order and its Form GST DRC-07 both dated 07-02-2025 issued under Section 73 GST Acts, by the Respondent Nol. lA NO: 1 OF 2Q2fi 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 the collection of the disputed tax of Rs. 1,54,120 + Rs. 1,54,120 (Total tax of Rs.3,08,240), the disputed penalty of Rs. 15,413 + Rs. 15,413 (Total penalty of Rs.30,826) and the disputed late fees of Rs.75,350 (Total of Rs.4,14,416). Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondent Nos.1 & 2: SRI SANTHI CHANDRA The Court made the following order: summary in of the amount 4 APH(t010408112025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY. THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21231/2025 Between: 1.MANJUNATHA AGENCEIS, REPRESENTED BY THE PROPRIETOR - SRI BULLE SOMA SEKHAR DOOR NO. 19-1-492-3, VINAYAKA NAGAR, 80 FEET ROAD, OLD TOWN, ANANTAPUR, ANDHRA PRADESH. PIN-515001. ...PETITIONER AND 1.THE SUPERITENDENT OF CENTRAL TAX. 0/0. THE ASST. COMMISSIONER OF CENTRAL TAX, ANANTAPUR GST RANGE-1, DOOR NO 28-999, MOTESSORI SCHOOL, ANDHRA PRADESH PIN 515001. 2ND FLOOR, GST BHAVAN, BESIDE SANGAMESH NAGAR. ANANTAPUR- 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA MINISTRY OF FINANCE. REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT. NEW DELHI-PIN-110 001. ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned claimed show-cause Notice and its summary in Form GST DRC-01 dated 26-11-2024, the personal 2 RRR,J & TCDSJ W.P.No.21231 of 2025 hearing Notice dated 18-01-2025 and the claimed order and its summary in Form GST DRC-07 both dated 07-02-2025 issued under Section 73 of the GST Acts, by the Respondent Nol and to pass 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 Fligh Court may be pleased pleased to stay the collection of the disputed tax of Rs. 1,54,120 + Rs. 1,54,120 (Total tax of Rs.3,08,240), the disputed penalty of Rs.15,413 + Rs.15,413 (Total penalty of Rs.30,826) and the disputed late fees of Rs.75,350 (Total amount of Rs.4,14,416); and to pass Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.SANTHI CHANDRA 3 RRR,J & TCDS,J W.P. No.21231 of 2025 The Court made the following Order: (perHon’ble Sh justice R. Raghunandan Rao) The petitioner has approached this Court challenging the summary of the assessment order vide Reference No.ZD370225015142X, dated 07.02.2025, passed by the 1"* respondent, in relation to the financial s / 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. This contention is not disputed. 2. 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\ After considering this issue, had held that, an assessment order passed without prior issuance of Notice under Rule-142(1)(A) of COST Rules, 2017, is invalid which requires to be set aside. Following the above said Judgment, this Writ Petition is allowed setting aside the summary of the assessment order vide Reference NO.ZD370225015142X, dated 07.02.2025, passed by the 1®* respondent and remand the matter back to the 1®‘ respondent for completing the assessment proceedings, in accordance with law. 3. 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 of computation of limitation. purposes There shall be no order as to costs. (ST)(2023)12 Centax 198 (A.P) # 4 RRR,J & TCDS,J W.P.No.21231 of 2025 As a sequel, interlocutory applications pending, if any, shall stand closed. Sd/- M PRABHAKAR RAO ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Superitendent Of Central Tax, O/o. the Asst. Commissioner of 2ND Floor, Sangamesh Nagar, Central Tax, Anantapur GST Range-1, Door No 28-999 GST Bhavan Beside Motessori School, Anantapur-Andhra Pradesh PIN 515001. 2. The Secretary Union of India, Government of India Ministry of Finance Revenue Department, 'North Block, Central Secretariat New Delhi- PIN-110 001. 3. One CC to Sri. J.N Venkata Suresh Kumar, Advocate [OPUC] 4. One CC to Sri. Santhi Chandra, Advocate [OPUC] 5. Two CD Copies. AL HIGH COURT DATED:20/08/2025 ORDER WP NO. 21231 OF 2025 g( 2 2 SEP 2025 , Co.' '.5' ALLOWING THE W.P. WITHOUT COSTS