Facts of the Case

M/s Integral Trading and Logistics, represented by its managing partner Grandhi Rajesh, challenged an assessment order dated 12.08.2025 passed under Section 73(1) of the APGST Act, 2017 for the financial year 2022-23, bearing DIN 3712082563373. The petitioner contended it was denied adequate personal hearing as required under Section 75(4) of the GST Act, since three hearing notices dated 29.07.2025, 02.08.2025 and 07.08.2025 were uploaded on the portal in quick succession without coming to its actual knowledge. The petitioner also raised several grounds challenging the assessment on merits.

Issues Involved

  1. Whether uploading of personal hearing notices on the GST portal, even in quick succession, amounts to a violation of the principles of natural justice when the taxpayer claims not to have seen them.
  2. Whether the writ court should examine the merits of an assessment order or relegate the taxpayer to the statutory appellate authority.
  3. What relief is appropriate regarding limitation for filing an appeal given the pendency of the writ petition.

Petitioner's Arguments

  • Argued that three hearing notices issued in quick succession, without actual notice reaching the petitioner, effectively denied a genuine opportunity of personal hearing under Section 75(4).
  • Raised multiple grounds on the merits of the assessment, seeking that the order itself be set aside.

Respondent's Arguments

  • The Government Pleader for Commercial Tax defended the assessment, implicitly relying on the sufficiency of portal-based service of the hearing notices.

Court Order / Findings

  • The Division Bench held that uploading notices on the GST portal is sufficient service, and a taxpayer's inability or failure to view them does not, by itself, establish a violation of natural justice.
  • Declined to find any violation of natural justice, holding that the mere issuance of multiple hearing notices in succession does not vitiate the process where portal upload constitutes valid service.
  • Declined to examine the merits of the assessment, holding these were factual questions better suited to the appellate authority under Section 107.
  • Disposed of the writ petition, granting the petitioner two weeks to file an appeal, with a direction that the appeal be considered without regard to limitation given the pendency of the writ petition.

Important Clarification

  • Service of GST notices, including personal hearing notices, by uploading on the common portal is treated as valid and sufficient service; a taxpayer's failure to check the portal is not, by itself, a natural justice violation.
  • Even where a natural justice argument fails, courts often preserve the taxpayer's appellate remedy by directing that limitation not be raised as an objection, given the time already spent pursuing the writ petition.

Sections Involved

  • Section 73, APGST/CGST Act, 2017 – governs demand and recovery for tax not paid, other than by fraud.
  • Section 75(4), CGST Act, 2017 – mandates opportunity of hearing on request or where an adverse decision is contemplated.
  • Section 107, CGST Act, 2017 – provides the statutory appeal mechanism.

Decision – In Favour of

Disposed of in favour of the department on the natural justice point, but with the petitioner permitted to pursue its merits-based grounds before the appellate authority without a limitation bar — in substance, a mixed outcome with directions.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: Writ Petition No. 35066 of 2025
  • Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice T.C.D. Sekhar
  • Date of Order: 31 December 2025

Link to Download the Order

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