(Prayer: 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 a Writ of Mandamus or any other writ or order or direction declaring the action of the 1st Respondent in passing the assessment order dated 15.3.2024 for the period 2019-20 to 2021-22 under the Goods and Service Tax Act, 2017 as in gross violation of principles of natural justice, also passed as composite order for more than one assessment year, and consequently set aside the same and direct the 1st Respondent to redo the assessment affording an effective opportunity of being heard and pass orders in accordance with law 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 stay the operation of the proceedings of the 1st Respondent in Form DRC -07 dated 15.3.2024 for the period 2019-20 to 2021-22 under the Goods and Service Tax Act, 2017, in the interest of justice and pass)

T.C.D. Sekhar, J.

1. The present writ petition is filed questioning the Assessment Order dated 15.03.2024 passed by the Assistant Commissioner (ST), Tirupati-II Circle (wrongly shown as 1st respondent in the cause title).

2. The petitioner is a registered dealer under the provisions of Goods and Service Tax Act, 2017 vide GSTIN37AFFPF2876K1Z5. The petitioner is engaged in the business of trading in Iron and Iron scrap. The registration of the petitioner was cancelled suo motu by order dated 15.07.2023 with effect from 01.06.2023 by the jurisdictional officer. Questioning the same, the petitioner filed writ petition vide W.P.No.23511 of 2023 and the same was disposed of by order dated 19.06.2024 directing the petitioner to file application under Section 30 of the GST Act for revocation of cancellation or to challenge the order by way of filing appeal. The said order further directed the petitioner to avail either of the remedies within 15 days from the receipt of the copy of the order.

3. It is further case of the petitioner that, the assessing authority appears to have issued show cause notice in Form DRC-01, dt.01.02.2024 followed by notice for personal hearing to be conducted on 01.03.2024, as the petitioner did not furnish original tax invoices to claim input tax credit as per Section 16 (2)(c) of GST Act. It is further case of the petitioner, the show cause notice and personal hearing notice were served to the petitioner though Portal and also through registered post on 03.02.2024 and 02.03.2024, but the said notices were returned unserved as the registered business premises of the petitioner was locked.

4. It is further case of the petitioner that, as the registration of the petitioner was cancelled on 15.07.2023, he could not access the portal. Further, the Assessing Authority passed assessment order dt.15.03.2024 in relation to period from December, 2019 to November, 2021 and the same was uploaded in the portal. It is further case of the petitioner that when the Assessing Authority issued notice to the petitioner for recovery of the tax dues on 31.12.2025, it came to know about the passing of assessment order.

5. It is further case of the petitioner that, it had no knowledge about passing of the order and it came to know only when notice dt.31.12.2025 was issued for recovery of tax dues under the assessment order, therefore questioning the same, the present writ petition is filed.

6. Heard counsel for the petitioner and learned Government Pleader for Commercial Taxes.

7. Perused the record.

8. It is the specific case of the petitioner that, the notices and the assessment order were uploaded through portal and the same could not be accessed by the petitioner in view of the fact that the registration of the petitioner was cancelled. The counsel for the petitioner would further contend that no proper opportunity was granted to it before passing the assessment order.

9. On the other hand, the learned Government Pleader for Commercial Taxes would oppose the writ petition on the ground of laches as the assessment order was passed on 15.03.2024, whereas the present writ petition is filed on 05.01.2026 with inordinate delay. He would further submit that the notices were served to the petitioner through portal and despite the same there was no response and in the absence of any objections from the petitioner after issuing notice dt.01.03.2024 asking the petitioner to appear for personal hearing, the order under challenge has been passed.

10. On perusal of the record, it is evident that the Assessment order was passed on 15.03.2024 after following the procedure contemplated under the Act and it is not in dispute that, the petitioner was served with notice under DRC-01, dt.01.02.2024 and personal hearing notice dt.01.03.2024 through portal.

11. Further, it is also apparent from the record that the 1st respondent having followed due procedure contemplated under law passed the assessment order in question. Though, the order was passed on 15.03.2024, no explanation whatsoever has been offered by the petitioner for the delay in filing the present writ petition. The only explanation offered by the petitioner is that it could not access the portal as its registration was cancelled. The said contention of the petitioner is liable to be rejected inasmuch as, though the registration of the petitioner was cancelled by order dated 15.07.2023, still the petitioner can access the portal inasmuch as, the assessment order was passed in relation to period from December, 2019 to November, 2021, as there is no restriction on the petitioner to access the portal as the assessment order was passed for the period prior the order of cancellation. In such circumstances, the contention of the petitioner cannot be countenanced.

12. Further, this Court by order dated 22.08.2025 in W.P.No.16500 of 2025 and batch dealt with the delay in filing the writ petition and held as under:

                  “13. In all the Writ Petitions, before this Court, the reasons set out for the delay in approaching this Court is either the alleged inability of the petitioners in perusing the orders which have uploaded in the portal or that there is no limitation for the exercise of appellate jurisdiction, under Section 107, as service of orders without a Document Identification Number, would not amount to service and by analogy, there would be no limitation or reasonable period within which one has to approach this Court.

                  14. Both these reasons cannot be accepted by this Court. The contention that the registered persons/dealers were unaware of the service of the impugned orders in the portal cannot be accepted as a ground for condoning delay. Acceptance of such a plea would throw open the doors for filing of Writ Petitions against the orders which have been passed years back. In fact most of the Writ petitions in the present batch are cases where orders had been passed in the year 2023 itself. Further, the prescribed method of service of notices and orders includes service of the order through the portal being maintained by the GST Authorities. Once such a method of service has been included in the Act and Rules, the contention that such service is not sufficient service and did not give actual notice of service to the registered persons cannot be accepted”.

13. In the case on hand, as already recorded supra, the petitioner has not offered any explanation for the delay in approaching this Court and therefore, the present writ petition cannot be entertained at this distance of time.

14. For the reasons record supra, and following the order passed by this Court in W.P.No.16500 of 2025 and batch the present writ petition is dismissed. There shall be no order as to costs.

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