WP/11488/2026 of RAUS CONSTRUCTIONS PVT LTD Vs THE ASSISTANT COMMISSIONER on 21 June 2026

1. RAUS CONSTRUCTIONS PVT LTD, HM ELECTROMECHANICAL ENGINEERS J.V. (NOW CLOSED) REP. BY ITS AUTHORIZED REPRESENTATIVE T. HENRY MOSES, R/O VILLA NO. 115, SILVER OAK VILLAS, CHINNA CHERLAPALLY, KEESARA MANDAL, MEDCHAL-MALKAJGIRI DISTRICT, TELANGANA - 501301.

...PETITIONER AND

1. THE ASSISTANT COMMISSIONER, BRODIPET CIRCLE GUNTUR-LL DIVISION, D.NO 11-1-73/1 VASUNDHARA BUILDINGS, RAJAJI BHAVAN, JINNA TOWER CENTER, GUNTUR, GUNTUR DISTRICT, ANDHRA PRADESH - 522001.

2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.

3. THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

4. A P RAJIV SWAGRUHA CORPORATION LIMITED, DOOR NO. 5-21, HOSTEL ROAD (A.P. HOUSING BOARD OFFICE PREMISES), PRASADAMPADU, VIJAYAWADA - 521108, REPRESENTED BY ITS MANAGING DIRECTOR.

...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 particularly in the nature of MANDAMUS declaring that the impugned Order in Form GST ASMT-15, dated 30-03-2026 passed for the F.Y. 2019-20 read with the impugned Order under Section 73 and Summary of Order both bearing Reference No. ZD370326039929T for the F.Y. 2021-22 passed by the First Respondent under S. 73 of the CGST/APGST Acts, 2017, as barred by limitation as it was passed beyond the period of limitation prescribed by S. 73 (10), and as even the Show Cause Notice was issued not only beyond the period of limitation for issuing show cause notice prescribed by S. 73(2) but also after the expiry of the period of limitation for passing the order itself, and as it was passed even before the time granted for filing objections in reply to the show cause notice has expired, as barred by limitation, violative of the principles of natural justice and consequently set aside the same or in the alternative direct that the rate of tax leviable during the subject Tax Periods is 12 PERCENT only and further direct the Fourth Respondent to pay the withheld GST Amounts of the Petitioner either to the Petitioner or to the GST Department directly to the account of the Petitioner 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 and interest, pursuant to the impugned Order in Form GST ASMT-15, dated ^0- 03-2026 passed for the F.Y. 2019-20 read with the impugned “Order under Section 73” and “Summary of Order” both bearing Reference NO ZD370326039929T for the F.Y. 2021-22 passed by the First Respondent under S. 73 of the CGST/APGST Acts, 2017, and pass Counsel for the Petitioner:

1. G NARENDRA CHETTY Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner is a registered tax payer, under the Goods and Services Tax Act, 2017. He has been served with an order of assessment, dated 30.03.2026, under Section 63 of the GST Act, for the tax period 2019-20. Aggrieved by the said order as well as the subsequent order, dated 30.03.2026, passed under Section 73 of the Act, the petitioner has approached this Court, by way of the present Writ Petition.

2. Learned counsel for the petitioner would contend that Form GST ASMT-15, dated 30.03.2026, shows that turn-overs relating to March, April 2021 and March 2022 have been included in the assessment, for the period 2019-20. Apart from this, the learned counsel for the petitioner would also draw the attention of this Court to the order passed under Section 73, dated 30.03.2026, wherein the same demands were raised in relation to the tax periods April 2021 to March 2022.

3. A perusal of these documents would show that the orders appear to have been passed without any application of mind and has too many irregularities to be suspended.

4. In the circumstances, this Writ Petition is allowed setting aside the aforesaid orders, dated 30.03.2026, and it is left open to the Assessing Authority to take up further proceedings in relation to this order, in accordance with law.

5. At this stage, learned counsel for the petitioner would contend that the period of limitation, under Section 73 of the GST Act, had expired long before 30.03.2026 and as such, the proceedings would also be barred by limitation.

6. As this issue is a question of fact, it is left open to the petitioner to raise all issues before the Assessing Authority, in the event of any future proceedings being initiated. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

________________________ R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date:22.06.2026

MJA

Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 11488/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)

Date:22.06.2026 MJA