WP/21273/2026 of K SANDEEP NAIDU Vs THE ASSISTANT COMMISSIONER (ST) on 16 September 2026

1. K SANDEEP NAIDU, Works Contractor, A Sole Proprietorship Concern, Having its registered premises at D. No. 25/688/D, TTD Road, Near TTD Kalyana Mandapam, Srinivas Nagar, Nandyal - 518501, Kurnool District, Andhra Pradesh, Represented by its Sole Proprietor Sri Kommineni Sandeep Naidu ...Petitioner AND

1. THE ASSISTANT COMMISSIONER ST, Circle-ll, Nandyal, MSR Complex, Near RTC Bus Stand, Nandyal - 518 501, Kurnool District, Andhra Pradesh.

2. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravati - 522238.

3. The Bank of Baroda Nandyal Branch, Nandyal, Kurnool District - 518501. Represented by its Branch Manager ...Respondents 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 toissue an appropriate Writ, order or direction, more particularly one in the nature of a Writ of Mandamus, declaring the declaring the impugned

Assessment Order passed by the 1st Respondent in Form GST DRC-07 bearing DIN DIN3711112476695 dated 11.11.2024 for the tax period 2020- 21, as illegal, arbitrary, without jurisdiction and violative of the provisions of the CGST/APGST Act, 2017 and the Rules framed thereunder, and consequently set aside and quash the same along with all consequential attachment and recovery proceedings initiated directing the Respondents herein, to forthwith defreeze and lift the attachment on the Petitioners bank account bearing Account No. 75580200000031

Counsel for the Petitioner: SHAIK MD UMAR ABDULLAH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:

WRIT PETITION No: 21273 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)

In the present writ petition, initially an order dated 31.07.2026 has been passed. However, considering the submissions made in I.A. No.3 of 2026, the said order was recalled on 15.09.2026. Be that as it may.

2. Heard Mr. Shaik Md. Umar Abdullah, learned counsel for the petitioner. Also heard Mr. R. Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, representing respondent Nos.1 & 2.

3. Petitioner, a proprietorship concern registered under the provisions of A.P.G.S.T. Act., is engaged in execution of works contract services. Aggrieved by assessment order dated 11.11.2024 passed by the 1st respondent for the tax period 2020-21 and the consequential proceedings initiated pursuant to the said order, petitioner filed the present writ petition.

4. Learned counsel for the petitioner inter alia submits that filing of returns maintenance and custody of GST portal login credentials and the correspondence with the department was being exclusively handled by petitioner’s Chartered Accountant and even email address was also in the name of petitioner’s Chartered Accountant, including mobile number. He submits that petitioner came to know about the impugned order only on receipt of intimation of coercive action of recovery and freezing of petitioner’s bank account and the petitioner was completely unaware of the proceedings initiated against him by its Chartered Accountant. He submits that in similar circumstances, considering the difficulties of taxpayers including inactions on the part of their authorized representatives, etc, a Division Bench of this Court passed orders dated 21.04.2026 in W.P.No.9586 of 2026. He seeks appropriate orders in the facts and circumstances of the case.

5. On the other hand, learned Government Pleader made submissions to the effect that petitioner filed writ petition belatedly and in fact the same is not maintainable, more particularly, as the petitioner failed to avail the remedy of appeal.

6. We have considered the submissions made and perused the material on record.

7. In the light of specific averments made in the affidavit to the effect that there is non-communication of proceedings initiated against the petitioner by its authorized representative, we deem it appropriate to dispose of the writ petition for the reasons alike in W.P.No.9586 of 2026.

8. This Court in the said decision had taken note of the practical difficulties that arose on account of the introduction of the GST regime and the introduction of the online mechanism, under this regime, for the administration of tax collection, etc and opined that in view the hardships that are being faced by various registered persons, especially in cases where the orders suffer from patent irregularities, the impugned orders of assessment would have to be set aside. The relevant portion of the said decision reads as follows:

“11. In the circumstances, with a view to balance both the difficulties being faced by the registered persons and the need for the State to maintain its administration of tax collection, it would be appropriate that writ petitions, filed by such registered persons, with delay, can be considered, subject to the registered persons depositing 20% of the disputed tax, under the impugned order. We are also fortified, in this course of action, in view of the Judgment of the Hon’ble High Court of Madras in W.P.No.1474 of 2026.”

9. In view of the above stated position, the impugned order is set aside and the matter is remanded back to the Assessing Officer for passing fresh assessment order, after giving due opportunity of hearing to the petitioner.

10. This Order is however, subject to the condition of petitioner depositing 20% of the disputed tax, within a period of six (6) weeks, from today.

11. Needless to say, the period from the date of filling of this writ petition till the date of receipt of this order by the Assessing Officer, shall be excluded for the purposes of limitation and all issues are left open to be raised by the petitioner before the Assessing Officer.

12. Accordingly, the writ petition is disposed of. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J

_______________ T.C.D.SEKHAR, J

GVK

AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No. 21273 OF 2026

Dt. 17.09.2026

GVK