APHC010097742026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH 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: 5480/2026 Between: 1. M/S. MUNNALAL TRANSPORT COMPANY, REP BY ITS PROPRIETOR SRI BHARATH SOMANI, S/O. LATE. MURALIDHAR SOMANI, AGED ABOUT 45 YEARS. OLD ADDRESS 2ND FLOOR, 201, LEGEND SERENE, SHEELA NAGAR, VISAKHAPATNAM 530012 NEW ADDRESS - FLAT NO. 301, SLK VIGNESHWARA RESIDENCY, OPP SRI PADHMA SRI APARTMENT, VENKATESWARA COLONY, 8TH LANE, SHEELA NAGAR, VISAKHAPATNAM, ANDHRA PRADESH -530012 ADDRESS IN IT RETURNS 15-7-578, BEGUM BAZAR, HYDERABAD-500012. CAUSE TITLE WAS AMENDED W.R.T PETITIONER AS PER C.O.DT.07.4.2026 VIDE I.A.NO.2 OF 2026. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH CGST DIVISION, VISAKHAPATNAM -530003, ANDHRA PRADESH. 2. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI -110001. 3. THE BRANCH MANAGER, KARUR VYSYA BANK 5-2-438, NEAR MOZAMJAHI MARKET, OPP LANE TO REGISTRATION BHAWAN RISALA ABDULLA, HYDERABAD, TELANGANA - 500095 ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.5480 of 2026 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 preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in issuing the Photostat copy of the impugned order of the 1st Respondent dated 09-02- 2024 through Speed Post on 01-01-2026 that and the garnishee notice vide Ref. No V/4/224/2023-24-ARC, dated 01-11-2025 to the 3rd Respondent directing to pay the outstanding amount of Rs. 81,31,240/- without there being any show cause notice or the original adjudication order copy as illegal, arbitrary, unjust, improper, unethical, highhanded, and contrary to the provisions of Finance Act 1994 or GST Act 2017 and violative of articles 14, 19(1)(g). 21, 265 and 300-A of Constitution of India and consequently to set aside 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 suspend the garnishee notice dated 01-11-2025 issued by the 1st Respondent to the 3rd Respondent Bank pending disposal of the writ petition and pass IA NO: 2 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 may be pleased to grant leave to the petitioner to amend the cause title of the Writ Petition to reflect both the old address and the present address of the Petitioner as under BETWEEN M/S. MUNNALAL TRANSPORT COMPANY VISAKHAPATN AM-530012, Rep by its Proprietor Sri Bharath Somani, S/o. Late. Muralidhar Somani, aed about 45 Years. AND 1. The Assistant Commissioner of Central tax North COST Division, Visakhapatnam -530003, Andhra Pradesh. 2. Union of India, Represented by its Secretary, Ministry of Finance, New Delhi-110001. 3. The Branch Manager, Karur Vysya Bank 5- 2-438, near Mozamjahi Market, Opp: Lane to Registration Bhawan Risala Abdulla, Hyderabad, Telangana - 500095. New Cause Title: BETWEEN M/S. MUNNALAL TRANSPORT COMPANY Rep by its Proprietor Sri Bharath Somani, S/o. Late. Muralidhar Somani, aged about 45 Years. Old address: 2nd Floor, 201, legend serene, Sheela Nagar, Visakhapatnam -530012 New Address:- Flat No. 301, SLK Vigneshwara Residency, Opp; Sri Padhma Sri Apartment, Venkateswara Colony, 8th lane,Sheela Nagar, Visakhapatnam, 3 RRR,J & TCDS,J W.P.No.5480 of 2026 Andhra Pradesh -530012 Address in IT Returns:- 15-7-578, Begum Bazar, Hyderabad-500012. 1. The Assistant Commissioner of Central tax North CGST Division, Visakhapatnam -530003, Andhra Pradesh. 2. Union of India, Represented by its Secretary, Ministry of Finance, New Delhi-110001. 3. The Branch Manager, Karur Vysya Bank 5-2-438, near Mozamjahi Market, Opp: Lane to Registration Bhawan Risala Abdulla, Hyderabad, Telangana - 500095 Hence the petitioner requests this Honble court to permit the petitioner to amend the cause title else the petitioner would be put to severe loss and hardship and grant such other relief or reliefs as are deemed fit and proper under the circumstances of the case. Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. Y N VIVEKANANDA 4 RRR,J & TCDS,J W.P.No.5480 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court, challenging an order of assessment, dated 09.02.2024. The petitioner has raised various grounds, on the merits of the case, and also on the ground that, the petitioner had neither received any show-cause notice prior to the passing of the order of assessment nor he received a copy of the said assessment order. 2. Sri Y. N. Vivekananda, the learned Standing Counsel appearing for the respondents, after obtaining instructions, has submitted that, the impugned order of assessment, could not be served physically, on the petitioner and was sent by registered post. However, the said post was returned. 3. The learned Standing Counsel appearing for the respondents, would also submit that, the respondent authorities had sought to affix the order, on the premises of the petitioner. However, it is the case of the petitioner that he had ceased to use the office premises much prior to the affixture of the notice. 4. In these circumstances, it would only be appropriate to remand the matter back to the Assessing Officer to pass orders of assessment, after an adequate notice and an opportunity of hearing is given to the petitioner. For this purpose, notice shall be served on the petitioner, at Flat No.301, S.L.K. Vigneshwara Residency, Opp: Sri Padhma Sri Apartment, Venkateswara Colony, 8th lane, Sheela Nagar, Visakhapatnam, Andhra Pradesh – 530012. 5 RRR,J & TCDS,J W.P.No.5480 of 2026 5. Accordingly, this Writ Petition is disposed of, setting aside the order of assessment, dated 09.02.2024, and no other coercive steps shall be initiated for recovery, under the said order. 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:15.04.2026 KPV 6 RRR,J & TCDS,J W.P.No.5480 of 2026 108 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:5480 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15.04.2026 KPV