1 APHC010097962026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY SEVENTH 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: 5397/2026 Between: 1. SRI SAI RAMACHANDRA AGRO ENTERPRISES, (NOW CLOSED), REP. BY ITS PROPRIETRIX, SMT. NEERAJA PATNAM, W/O P. SUDHAKAR, AGED 35 YEARS, OCC BUSINESS, R/O 5-85, GUTHIVARI PALLI, SRI KALAHASTHI ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH - 517520. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST)-II, TIRUPATI-LL CIRCLE, CHITTOOR DIVISION, PLOT NO. 15, AIR BYPASS ROAD, NEW BALAJI COLONY, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH - 517507. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (ST) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 2 particularly in the nature of MANDAMUS declaring that the impugned ex- parte Order in Form GST DRC-07 vide DIN DIN3725012599263, dated 25- 01-2025, passed by the First Respondent for the F.Y. 2023-24 under ihe GST Acts, 2017, imposing tax on turnover which was already reported and tax paid during the F.Y. 2018- 19 resulting in double taxation of the same turnover without proper verification and without serving any show cause notice and giving opportunity of hearing to the Petitioner as arbitrary, capricious, contrary to law, unjust, unsustainable, without authority or jurisdiction, violative of the principles of natural justice and illegal and consequently 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 grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned ex-parte Order in Form GST DRC-07 vide DIN:DIN3725012599263, dated 25-01-2025, passed by the First Respondent for the F.Y. 2023-24 under the GST Acts, 2017, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner has suffered an order dated 25.01.2025, passed by the 1st respondent for the financial year 2023-2024 under Section 73 of the G.S.T Act. 2. The petitioner challenges the said order, both on merits as well as on the ground of violation of principles of natural justice. It is the case of the petitioner that the notices issued, prior to the assessment order and the assessment order also was not served on the petitioner in the normal course. The petitioner contends that uploading the same all to the portal cannot be treated as notice to him as he was unaware of the said uploading of the orders in the portal. 3. This Court had earlier taken the view that uploading the show cause notices and orders in the portal, is sufficient proof of service in view of Section 169(1(b) of the GST Act. 4. However, keeping in view of the fact that a large number of assesses, who are not technically equipped have been suffering various orders without any remedy. In the circumstances, this Court was of the view that adequate opportunity could be given to such assesses, provided the interest of revenue are also balanced. 5. In that view of the matter, the impugned order dated 25.01.2025, passed by the 1st respondent, is set aside and the matter is remanded back to the 1st respondent for passing appropriate orders after due opportunity is 4 given to the petitioner. It is left open to the petitioner to raise all objections that he may choose to raise in the proceedings. 6. This order is subject to the petitioner paying 20% of the disputed tax within six weeks. Such payment shall abide by the result of assessment proceedings. 7. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. As a sequel miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J RJS 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5397/2026 (per Hon’ble Sri Justice R Raghunandan Rao) 27.04.2026 RJS