Eeya Metals And Alloys Vs Assistant Commissioner ST (Andhra Pradesh High Court)
The Andhra Pradesh High Court delivered its judgment in the writ petition filed by Eeya Metals and Alloys against the Assistant Commissioner (State Tax) and others. The petitioner, a registered dealer under the Goods and Services Tax (GST) regime, challenged the notice dated 14 August 2025 issued by the first respondent, demanding payment of ₹1,79,50,000. The amount was sought to be recovered on the grounds that the petitioner had claimed input tax credit (ITC) on purchases from respondents 3 to 5, who were alleged to be non-existent entities. Following the issuance of the notice, the first respondent also froze the petitioner’s input tax credit ledger pending recovery of the amount.
After receiving the notice, the petitioner made a representation to the first respondent, requesting details and supporting material forming the basis of the notice. However, the request was denied. The first respondent maintained that the information had been obtained from tax authorities of other States under a special drive, was confidential in nature, and could not be disclosed.
Aggrieved by the notice, the freezing of the ITC ledger, and the refusal to share the underlying material, the petitioner approached the High Court seeking relief.
