APHC010166082026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9880/2026 Between: 1. M/S. SUMITHRA TRADERS, D NO. 18-512 AND 513, 2ND FLOOR, HIGH ROAD, NEAR OLD BUS STAND, CHITTOOR, 37,-517001, ANDHRA PRADESH. REP. BY ITS PROPRIETOR, SRI. K. SUBRAMANYAM, S/O. K. MUNASWAMY AGED ABOUT 53 YEARS ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER1, O/O THE ASSISTANT COMMISSIONER CHITTOOR-I CIRCLE, CHITTOOR.517001 2. THE ASSISTANT COMMISSIONER ST, CHITTOOR CIRCLE-1, CHITTOOR DIVISION, ANDHRA PRADESH.517001 3. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237 4. THE BANK MANAGER, STATE BANK OF INDIA, OFFICERS LANE, KONGAREDDYPALLI, CHITTOOR, ANDHRA PRADESH. 517001 ...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 particularly in the nature of Writ of MANDAMUS declaring 2nd Respondent in passing the 2 RRR,J & TCDS,J W.P.No.9880 of 2026 impugned order dated 28-01-2025 in DIN3728012514826 passed for the period April 218 to March 2019 without establishing mens rea has passed order u/s 74 and not sending any alert messages or mails to the Petitioner on his mobile or on his mail address as illegal, arbitrary, unjust, improper, unethical without jurisdictional in authority, contrary to the principle of natural justice and violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same (or) to read down section 169 which says that the uploading of the show cause notice and adjudicating order in web portal as incorrect and improper and should be served through manually or through registered post and consequently to set aside the impugned order dated 28-01-2025 the same and pass IA NO: 1 OF 2026 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 the impugned the impugned attachment notice dated 04-02-2026 and order dated 28-01-2025 pending disposal of the writ petition and pass Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.9880 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M. V. J. K. Kumar, the learned counsel appearing for the petitioner and Sri S. A. V. Sai Kumar, the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner has approached this Court, impugning the order, dated 28.01.2025, passed under the G.S.T. Act, for the financial year, 2018 to 2019, on the ground that, the said order has been passed without any prior notice being given to the petitioner. 3. The learned Government Pleader for Commercial Taxes appearing for the respondents, would contend that, the notice had been sent to the petitioner, by uploading the same on the portal, and as such, there was adequate service of notice on the petitioner, under Section 169(1)(d) of the G. S. T. Act, 2017. Though such service would have to be accepted as proper service, the fact remains that a large number of registered persons have approached this Court with the contention that the service of notice, by uploading on the portal was not noticed by them, and that, there are some difficulties, on account of the system being moved online. 4. This Court, had taken a view that the interest of justice would be balanced by granting another opportunity to the petitioner to set out his objections to the proposed assessment, subject to payment of 20% of the disputed tax, raised under the impugned order. 4 RRR,J & TCDS,J W.P.No.9880 of 2026 5. Accordingly, this Writ Petition is allowed, setting aside the order, dated 28.01.2025 and remanding the matter back to the Assessing Officer for fresh assessment, after notice to the petitioner. 6. This order shall be subject to the condition of the petitioner depositing 20% of the disputed tax within a period of six (06) 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 Date:22.04.2026 KPV 5 RRR,J & TCDS,J W.P.No.9880 of 2026 151 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T. C. D. SEKHAR WRIT PETITION No:9880 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 22.04.2026 KPV