APHC010068752026 IN THE HIGH COURT OF ANDHRA PRADESH [3529]

AT AMARAVATI (Special Original Jurisdiction)

MONDAY,THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 3980/2026 Between:

1.HARSHA TRADING PRIVATE LIMITED, 37-4-2, VISWARUPA RENAULT, NH-5, OPPOSITE COCA-COLA COMPANY, KAPPARADA INDUSTRIAL AREA, VISAKHAPATNAM- 530016 REPRESENTED BY ITS DIRECTOR RADHA MUPPAVARAPU, W/O. M. HARSHAVARDHAN AGED 53 YEARS, R/O. VILLA NO.B- 13, BOULDER HILLS, NANAKRAMGUDA, GACHIBOWLI, HYDERABAD - 500032.

...PETITIONER AND

1.THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, D.NO.3-30-15, RING ROAD, NALANDA NAGAR, NAVA BHARATH NAGAR, GUNTUR, ANDHRA PRADESH-522

006 2.

2.THE ASSISTANT COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM CENTRAL GST DIVISION, D.NO.45-57- 21, 2ND FLOOR, SRIYA COMPLEX, VISAKHAPATNAM, ANDHRA PRADESH -530 024.

3.UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110001 ...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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that the impugned Order-in-Appeal bearing No. VIZ-GST-APP- 073-2025-26 dated 25.11.2025 passed by the Respondent no. 1 rejecting Appeal No. 116/2024(V) GST dated 23.07.2024 solely on the ground that the appeal was filed manually instead of electronically, by misinterpreting Rule 108 of the CGST Rules, 2017, as arbitrary, illegal and unsustainable in law, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or 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 operation of Order- in-Appeal bearing No. VIZ-GST-APP-073-2025-26 dated

25.11.2025 issued by Respondent No. 1 and pass su Counsel for the Petitioner:

1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S):

1.SANTHI CHANDRA The Court made the following:

HON’BLE SRI JUSTICE RAO RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP No.3980 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)

1. The petitioner is a registered dealer under Goods and Service Tax Act, having engaged in the trading of Commercial Vehicles, Parts and Accessories along with related services. The 2^nd respondent issued show cause notice dated 25.01.2024 through e:mail calling for objections for taking up assessment proceedings against the petitioner in relation to period 2018-2019.

To which the petitioner filed reply on 13.03.2024.

2. It is the case of the petitioner that the 2nd respondent passed assessment order dated 26.04.2024 raising certain demands. It is the specific case of the petitioner that the said order was not uploaded on the GST portal. Aggrieved by the said order the petitioner after payment of mandatory pre-deposit on 24.07.2024 filed appeal before the 1^st respondent. The said appeal was received and acknowledged without raising any objections and the 2^nd respondent also issued notice for hearing dt.09.09.2025 to be held on 23.09.2025. On the said day, the appeal was heard on merits. It is further stated that thereafter petitioner also filed additional submissions along with supporting material on 21.10.2025. Subsequently the appeal came to be dismissed by impugned order dt.25.11.2025 on the ground that the appeal was filed manually but not electronically as per Rule 108 of CGST Rule, 2007. Questioning the said order, the present writ petition is filed.

3. It is the case of the petitioner that the assessment order was not uploaded on the GST portal and in those circumstances, he filed appeal manually. The counsel for the petitio