Date of reserved for orders : nil Date of pronouncement : 06.07.2026 Date of uploading : 10.07.2026 APHC010333522026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 6th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17862/2026 Between: 1. M/S GOODWILL AGENCIES, (PARTNERSHIP FIRM) D.NO 52-1/1-5A, RINGROAD, NTR NAGAR, VIJAYAWADA-520008 REP. BY ITS MANAGING PARTNER MR. CHENNUPATI SRINIVASA RAO ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P - 522237. 2. ADDITIONAL COMMISSIONER ST FAC, 0/0 APPELLATE AUTHORITY, VIJAYAWADA-520010 3. JOINT COMMISSIONERST, VIJAYAWADA DIVISION -3-520011. 4. DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, VIJAYAWADA DIVISION-3-520003. ...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 tomay be pleased to issue writ of Mandamus or any other appropriate Writ or order or direction, declaring the action of the Respondent 2 no.4 in imposing Tax, Interest and Penalty vide assessment order 30.12.2024 for ITC claimed and summary of the assessment order dated 30.12.2024 as being arbitrary, illegal, without signature, without DIN, violation of principles of natural justice, violation of the Provisions of GST Act, 2017 and set-a-side the same and also set-a-side subsequent rejection of appeal vide order dated 25.03.2026 by Respondent No.2 on the ground of delay as being arbitrary, without proper notice and also in contravention of articles 14, 19(l)(g) and 265 of the constitution and thus render justice and pass any such 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 may be pleased to grant stay of all further proceedings, including recovery of the Tax, Interest and penalty pursuant to the impugned assessment order dated; 30.12.2024 and Summary of the assessment order dated: 30.12.2024 passed by the Respondent No.4, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass any such other order or orders as are deemed fit and proper in the interest of justice. WRIT PETITION NO: 17865/2026 Between: 1. M/S GOODWILL AGENCIES (PARTNERSHIP FIRM), D.NO 52-1/1-5A, RING ROAD, NTR NAGAR, VIJAYAWADA-520008 REP. BY ITS MANAGING PARTNER MR. CHENNUPATI SRINIVASA RAO ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P - 522237. 2. ADDITIONAL COMMISSIONER ST FAC, 0/0 APPELLATE AUTHORITY, VIJAYAWADA-520010 3. JOINT COMMISSIONERST, , VIJAYAWADA DIVISION -3-520011. 4. DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, VIJAYAWADA DIVISION-3-520003. 3 ...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 tomay be pleased to issue writ of Mandamus or any other appropriate Writ or order or direction, declaring the action of the Respondent No.4 in imposing Tax, Interest and Penalty vide assessment order 30.12.2024 and summary of assessment order dated 30.12.2024 for ITC claimed for the FY 2020-2021 as being arbitrary, illegal, without signature, without DIN, violation of principles of natural justice, violation of the Provisions of GST Act, 2017 and set-a-side the same and also set-a-side subsequent rejection of appeal vide order dated 28.03.2026 by Respondent No.2 on the ground of delay as being arbitrary, without proper notice and also in contravention of articles 14, 19(l)(g) and 265 of the constitution and thus render justice 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 may be pleased to grant stay of all further proceedings, including recovery of the Tax, Interest and penalty pursuant to the impugned assessment order dated: 30.12.2024 and Summary of the assessment order dated: 30.12.2024 passed by the Respondent No.4, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass any such WRIT PETITION NO: 17867/2026 Between: 1. M/S GOODWILL AGENCIES (PARTNERSHIP FIRM), D.NO 52-1/1-5A, FHNG ROAD, NTR NAGAR, VIJAYAWADA-520008 REP. BY ITS MANAGING PARTNER MR. CHENNUPATI SRINIVASA RAO ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P - 522237. 2. ADDITIONAL COMMISSIONER ST FAC, 0/0 APPELLATE 4 AUTHORITY, VIJ AY AWADA-520010 3. JOINT COMMISSIONERST, VIJAYAWADA DIVISION -3-520011. 4. DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, VIJAYAWADA DIVISION-3-520003. ...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 tomay be pleased to issue writ of Mandamus or any other appropriate Writ or order or direction, declaring the action of the Respondent No.4 in imposing Tax, Interest and Penalty vide assessment order dated 30.12.2024 and summary of assessment order dated 30.12.2024 for ITC claimed for the FY 2022-2023 as being arbitrary, illegal, without signature, without DIN, violation of principles of natural justice, violation of the Provisions of GST Act, 2017 and set-a-side the same and also set-a-side subsequent rejection of appeal vide order dated 25.03.2026 by Respondent No.2 on the ground of delay as being arbitrary, without proper notice and also in contravention of articles 14, 19(l)(g) and 265 of the constitution and thus render justice 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 may be pleased to grant stay of all further proceedings, including recovery of the Tax, Interest and penalty pursuant to the impugned assessment order dated: 30.12.2024 and Summary of the assessment order dated: 30.12.2024 passed by the Respondent No.4, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass Counsel for the Petitioner: 1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 5 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOS: 17862, 17865 & 17867 of 2026 COMMON ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) The issue involved in these three writ petitions is similar. Therefore, with the consent of both sides, the same are being disposed of by way of this common order. 2. The petitioner, registered dealer engaged in the business of motor- cycles, parts and accessories of motor vehicle, etc., was assessed to tax under the Goods and Service Tax Act, 2017 (GST Act, 2017). Challenging the assessment orders, he filed the writ petitions, details of which are as follows:- Sl.No. Particulars Assessment period Assessment order 1. W.P.No.17862 of 2026 2021-2022 30.12.2024 2. W.P.No.17865 of 2026 2020-2021 30.12.2024 3. W.P.No.17867 of 2026 2022-2023 30.12.2024 3. Learned counsel for the petitioner inter alia submits that all the above said assessment orders are not sustainable as no opportunity of personal hearing was afforded, much less three personal hearings as mandated under law. He also submits that copies of the assessment orders were not physically served on the petitioner and simply uploaded on the GST Portal, 6 that since the petitioner is not actively conducting business, unaware of the said orders. 4. Be that as it may, learned counsel submits that against the assessment orders referred to above, the petitioner filed separate appeals before the 2nd respondent with delay of more than 300 days. He submits that the appellate authority without considering the matter in the proper perspective dismissed the appeals by separate orders dated 25.03.2026, 28.03.2026 & 25.03.2026, only on the premise there is delay in filing the appeal. He submits that in fact, the assessment orders impugned in the writ petitions does not contain DIN numbers, which is mandated as per the Circular instructions of CBIC bearing No.128/47/2019-GST dated 23.12.2019 and the appellate authority has also not taken the said aspect into consideration. Making the said submissions and placing reliance on the decision of a Coordinate Bench of this Court dated 29.04.2026 in W.P.No.7561 of 2026 & batch, he seeks to allow the writ petitions. 5. On the other hand, Mr. M. Venkata Krishna Rao, learned Government Pleader for Commercial Tax, while refuting the said submissions, contends that the petitioner failed to avail the opportunity of hearing afforded and therefore cannot seek to contend that the assessment orders are violative of principles of natural justice. He also submits that the order of the appellate authority in not condoning the delay of more than 300 days is justified and warrants no interference by this Court. He submits that the appellate authority even otherwise, has no power or authority to condone the delay 7 beyond the period prescribed under the statute. Accordingly, he urges for dismissal of the writ petitions. 6. This Court has considered the submissions made and perused the material on record. 7. One of the main contentions advanced by the learned counsel for the petitioner is that the impugned assessment orders have been passed without affording adequate opportunity of hearing to the petitioner. That apart, the orders of assessment were not served physically, but the same were displayed / uploaded on GST Portal. At this stage, the learned counsel for the petitioner also submits that the petitioner’s business activities have come down and there is no person who is well acquainted with the transactions or to follow the notifications in GST Portal. 8. Though in the normal circumstances, time would be granted for the Department to secure instructions and file counter affidavit, this Court deems it not necessary, more particularly, in the light of the decision on which, the learned counsel for the petitioner has placed reliance. 9. In W.P.No.7561 of 2026 & batch (Sri Veeranjaneya Pulverisers Vs. The Deputy Assistant Commissioner, Srikalahasti Circle), a Division Bench of this Court was examining the matter in similar circumstances and opined as follows:- “……7. While uploading proceedings in the portal, would be sufficient notice under Section 169, this Court had taken the view that there have been a large number of cases where persons 8 with inadequate technical abilities and inadequate assistance from their authorized representatives had been suffering on account of the notices and orders being uploaded on the portal directly without any alert being given to the registered persons. In the circumstances, this Court was of the view to balance the interest of revenue as well as the registered persons had been laying an additional condition of payment of 20% of the disputed tax amount before the main contention could be considered…….” 10. In aforementioned circumstances, it expressed view that to balance the interest of revenue as well as the registered persons, laying an additional condition of payment of 20% of the disputed tax amount before the main contention could be considered. 11. It may further be noted here that though specific grounds with reference to non-receipt of assessment order physically, etc., were raised, the appellate authority did not examine them independently obviously in view of limited powers vested in him. Be that as it may. 12. Following the decision cited supra, the writ petitions are allowed. Impugned orders are set-aside and the matters are remanded back to the proper officer for passing appropriate orders of assessment after due notice to the petitioner. 13. This order is subject to the petitioner paying 25% of the disputed tax within a period of six (6) weeks. 9 14. The period from the date of the order of assessment till the date of receipt of the order shall be excluded from periods of limitation. Any payments or recoveries made after the order of assessment has been passed shall be adjusted against the requirement of payment of 25%. 15. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK Whether the order is : Speaking Reasoned Reportable Non-reportable 10 71 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.17862, 17865 & 17867 of 2026 Dt. 06.07.2026 GVK