Case Details: Vijaya Explosives versus State Of Andhra Pradesh (2026) 39 Centax 243 (A.P.)
Judiciary and Counsel Details
- R Raghunandan Rao & T.C.D. Sekhar, JJ.
- Shri Ramesh Babu Talluri, Counsel, for the Petitioner.
Facts of the Case
The petitioner-assessee, a registered dealer under GST engaged in the business of safety fuses, detonator caps, igniters and allied products, became subject to assessment proceedings initiated by the department under the CGST Act and the Andhra Pradesh GST Act. Show cause notices were issued to the assessee through the GST portal and by e-mail, and the assessee’s auditor addressed a communication seeking 15 days’ time to file objections. Despite being aware of the proceedings, the assessee did not file any reply or explanation and did not appear before the authorities. The proper officer thereafter passed the assessment order and subsequently issued a notice in Form GST DRC-16, attaching the assessee’s property for non-payment of dues. Aggrieved by these actions and alleging lack of opportunity of hearing, the assessee approached the High Court.
High Court Held
The High Court held that the records clearly showed that show cause notices had been duly served on the assessee through the prescribed modes and that the assessee was aware that assessment proceedings had been initiated. It was observed that even though the auditor had sought time, no objections were ultimately filed, and the assessee chose not to participate in the proceedings. The Court noted that the assessment order was thereafter passed and served through the GST portal in accordance with the statutory provisions. In such circumstances, the assessee could not later contend that the assessment order suffered from a violation of principles of natural justice, and the writ petition was therefore dismissed.
List of Departmental Clarification Cited
- Circular No. 2/2022, dated 1-8-2022
