M/s. Akr Coastal Jv Vs The Assistant Commissioner (St) (Fac)

M/S. AKR COASTAL JV, , PACKAGE NO. 4, KANPUR CANAL, NEAR SANGAM, SANGAM, SRI POTTI SRIRAMULU DISTRICT, NELLORE, ANDHRA PRADESH - 524308, REP. BY ITS MANAGING DIRECTOR, MR. KRISHNA REDDY ALLURI.

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER ST FAC, KAVALI CIRCLE, NELLORE DIVISION, D. NO 11-22-4B, RAMAMURTHY PETA, KAVALI, SRI POTTI SRIRAMULU NELLORE DISTRICT, ANDHRA PRADESH - 524201

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THE DEPUTY ASSISTANT COMMISSIONER STII, KAVALI CIRCLE, NELLORE DIVISION, D. NO 11-22-4B, RAMAMURTHY PETA, KAVALI, SRI POTTI SRIRAMULU NELLORE DISTRICT, ANDHRA PRADESH - 524201.

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THE DEPUTY ASSISTANT COMMISSIONER STIII, NELLORE-I CIRCLE, D.NO 15-505/2 , 3RD FLOOR, C.T. COMPLEX, R.R. STREET, NELLORE, SPSR NELLORE DISTRICT, ANDHRA PRADESH - 524001.

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

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DISTRICT, ANDHRA PRADESH.

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THE UNION OF INDIA, , REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001.

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THE EXECUTIVE ENGINEER, IRRIGATION DEPARTMENT, NELLORE CENTRAL DIVISION, NELLORE, SPSR NELLORE DISTRICT, ANDHRA PRADESH - 524002

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...RESPONDENT(S):

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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 tobe pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Assessment Order passed by the First Respondent in Form GST DRC-07 under Section 73 of the SGST and CGST Acts, 2017, vide Order Ref. No. ZD3708240076085, dated 09-08-2024, for the Financial Year 2019-20, when already audit was conducted and Assessment Orders were passed for the same Assessment Year by the Second Respondent which were confirmed in Appeal, without any post-inspection authorization for making assessment being issued by the Joint Commissioner (ST), Nellore, without issuing the mandatory Pre-Show Cause Notice in Form GST DRC-01A which is mandatory as per the pre amended Rule 142 (1A) which is applicable to the subject Assessment Year, without DIN, without the Summary of Order containing Signature/Digital Signature, and without the Show Cause Notice pursuant to which the impugned order was passed containing DIN and signature/digital signature, being passed by a different authority from the authority who issued the show cause notice, and even on merits being unsustainable and amounting to double taxation, as without jurisdiction, invalid, not an order in the eye of law, contrary to law, and illegal and consequently set aside the same and pass such

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IA NO: 1 OF 2025

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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 be pleased to grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment Order passed by the First Respondent in Form GST DRC-07 under Section 73 of the SGST & COST Acts, 2017, vide Order Ref. No. ZD37082400760085, dated 09-082024, for the Financial Year 2019-20 and pass such

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IA NO: 2 OF 2025

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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 be pleased to grant stay of operation of the Garnishee Notice vide Rc. No. 37AABTA4559P1Z6/2025, dated 16-09-2025, issued by the First Respondent to the Sixth Respondent, u/S. 79 of the APGST/CGST Act, 2017, and pass such

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Counsel for the Petitioner:

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1.G NARENDRA CHETTY

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Counsel for the Respondent(S):

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1.GP FOR IRRI AND CAD

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2.GP FOR COMMERCIAL TAX

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The Court made the following:

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THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI

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THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

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WRIT PETITION NO: 35078/2025

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ORDER: (per Hon’ble Sri Justice Ravi Nath Tilhari)

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In this Writ Petition, the petitioner is challenging the order of assessment made by respondent No.1 for the financial year 2019-2020, (learned counsel for the petitioner submits that the assessment year 20182019 in the list of dates and events have wrongly mentioned), dated 09.08.2024 by which the authority imposed tax, interest and penalty.

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2. The impugned order was appealable.

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Learned counsel for the petitioner submits that the appeal was not filed. He submits that the period of limitation and extendable period have already expired long back.

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The petitioner has approached this Court under Article 226 of the Constitution of India almost after one year of the expiry of the period of limitation for filing statutory appeal. Any explanation for such laches is also not coming forward in the writ petition. The impugned order attained finality under the statute.

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