APHC010152942026 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: 9193/2026 Between: 1. LERRI SOLAR TECHNOLOGY (INDIA) PRIVATE LIMITED,, REPRESENTED BY ITS DIRECTOR, PRADEEP KUMAR MADHUR, 2ND FLOOR, 305 NORTH, SECTOR-3, SATYAVENDU MANDAL, CHITTOOR, ANDHRA PRADESH, 517646. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, SRI CITY CIRCLE, CHITTOOR DIVISION, D NO. 2/235, 0PP. COURT BUILDINGS, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524 101. 2. THE DEPUTY ASSISTANT COMMISSIONER ST, SRI CITY CIRCLE, CHITTOOR DIVISION, D NO. 2/235, 0PP. COURT BUILDINGS, VENKATAGIRI ROAD, GUDUR, TIRUPATI, ANDHRA PRADESH - 524 101. 3. THE JOINT COMMISSIONER ST, CHITTOOR DIVISION, D NO. 22- 424/2, FIRST FLOOR, CT COMPLEX, BESIDE DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR, ANDHRA PRADESH - 517 001. 4. THE COMMISSIONER ST, COMMERCIAL TAXES DEPARTMENT, O/O 2 RRR, J & TCDS, J W.P.No.9193 of 2026 CHIEF COMMISSIONER OF STATE TAX, VIJAYA ELITE BUILDING, D NO. 12-468/4, KUNCHANAPALLIGUNTUR DISTRICT, ANDHRA PRADESH - 522 501 5. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI - 522 238. 6. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 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 tomay be pleased to issue a writ of or in the nature of a certiorari or any other appropriate writ, order or direction commanding the respondents herein to forthwith recall, cancel and /or rescind the summary of show cause notice under section 73 of the GST Act of the Respondent No. 1 dated 30.09.2025 (Annexure P-2), order under section 73 of the GST Act dated 23.12.2025, summary of the order dated 23.12.2025 of the Respondent No. 1 (Annexure P-1) and all other proceedings, issued by the Respondent B. The Hon ble Court may be pleased to issue a writ of and/or order and/or direction in the nature of certiorari commanding the respondents to transmit and certify the records relating to the summary of show cause notice under section 73 of the GST Act of the Respondent No. 1 dated 30.09.2025 (Annexure P-2), order under section 73 of the GST Act dated 23.12.2025, summary of the order dated 23.12.2025 of the Respondent No. 1 (Annexure P- 1), and all the purported proceedings initiated there under and relating thereto and/or in pursuance thereof so that the conscionable justice may be administered by quashing the same C. The Hon ble Court may be pleased to issue a writ of and/or ordfer and/or direction in the nature of prohibition commanding the respondents to forbear from giving any effect or further effect to and/or taking any step or further step whatsoever pursuant to and/or in furtherance of the summary of show cause notice undbr section 73 of the GST Act of the Respondent No. 1 dated 30.09.2025 (Annexure P-2), order under section 73 of the GST Act dated 23.12.2025, summary of the order dated 23.12.2025 of the Respondent No. 1 (Annexure P-1), and all other subsequent proceedings issued by the respondents and/or in any other 3 RRR, J & TCDS, J W.P.No.9193 of 2026 purported proceedings initiated thereunder and/or relating thereto and/or in pursuance thereof D. The Hon ble Court may be pleased to issue Rule Nisi in terms of prayers (a) to (d) above E. The Hon ble Court may be pleased to issue Injunction restraining the respondents, their servants and agents from acting upon Or giving any effect or further effect to and/or raking any step dr 6 further step whatsoever pursuant to and/or in furtherance of the impugned Order in original under section under section 73 of the GST Act dated 23.12.2025 of the Respondent No. 1 (Annexure P- 1), and all other proceeding issued by the respondent and/or any purported proceeding initiated thereunder and/or relating thermo and/or in pursuance thereof until the disposal of this writ petition F. The Hon ble Court may be pleased to award Costs of and incidental to this application be paid by the Respondents G. Pass any other writ, order or direction which this Hon ble Court may deem fit and proper in the facts and circumstances of the case. 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 dispense with the filing of the certified copy of the impugned order under section 73 of the GST Act dated 23.12.2025 and summary of the order dated 23.12.2025 issued by Respondent No. 1 and pass such 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 dispense with the filing of the certified copy of the summary of show cause notice under section 73 of the GST Act of the Respondent No. 1 dated 30.09.2025 issued by Respondent No. 1 and pass such IA NO: 3 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 stay the operation of the order under section 73 of the GST Act dated 23.12.2025 and summary of the order dated 23.12.2025 of the Respondent No. 1 (Annexure P-1), in the interest of justice and pass such 4 RRR, J & TCDS, J W.P.No.9193 of 2026 Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 5 RRR, J & TCDS, J W.P.No.9193 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner challenges the order of assessment dated 23.12.2025, passed in Form DRC-07, in relation to the assessment period 2019–2022. The said order is assailed before this Court by way of the present writ petition. 2. The petitioner has raised various grounds of challenge to the impugned order, both on merits as well as on the grounds of violation of procedure and the principles of natural justice. 3. The references contained in the impugned order dated 23.12.2025 indicate that the petitioner had been granted an opportunity to file a reply. However, no opportunity for a personal hearing appears to have been afforded. Though the order contains a cryptic statement that an opportunity for personal hearing was provided, no details relating to the grant of such hearing have been set out therein. Further, the learned counsel for the petitioner contends that the reply submitted by the petitioner dated 24.10.2025 has not been considered, and there is no mention of the receipt of such reply by the assessing authority. 4. A perusal of the order indicates the submissions made by the petitioner as well as the learned counsel. 5. In view of the fact that the petitioner’s representation dated 25.10.2025 has not been considered, and in view of the failure to grant a personal hearing as 6 RRR, J & TCDS, J W.P.No.9193 of 2026 required under Section 75(4), it is evident that there has been a violation not only of the principles of natural justice but also of the provisions of the GST Act. 6. In these circumstances, the Writ Petition is allowed, and the order of assessment dated 23.12.2025 is set aside. The matter is remanded back to the 1st respondent for passing a fresh order of assessment, after affording an adequate opportunity of hearing in accordance with the provisions of the GST Act and after duly considering the objections raised by the petitioner. 7. 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 15th April, 2026 cbn 7 RRR, J & TCDS, J W.P.No.9193 of 2026 94 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.9193 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15th April, 2026 cbn