Harsha Trading Private Limited Vs Additional Commissioner of Central Tax (Andhra Pradesh High court)
The matter was decided by the Andhra Pradesh High Court in a writ petition filed by a registered dealer under the Goods and Services Tax (GST) regime engaged in trading commercial vehicles, parts, accessories, and related services.
A show cause notice dated 25 January 2024 was issued by the second respondent through email calling for objections regarding assessment proceedings for the period 2018–2019. The petitioner submitted a reply on 13 March 2024. Subsequently, the second respondent passed an assessment order on 26 April 2024 raising certain tax demands. According to the petitioner, the assessment order was not uploaded on the GST portal.
Aggrieved by the assessment order, the petitioner paid the mandatory pre-deposit on 24 July 2024 and filed an appeal before the first respondent on 31 July 2024. The appeal was filed manually. The appellate authority accepted the appeal and acknowledged it without raising any objections. Thereafter, a notice dated 9 September 2025 was issued by the appellate authority scheduling a personal hearing on 23 September 2025. On that date, the appeal was heard on merits. The petitioner also submitted additional submissions along with supporting documents on 21 October 2025.
