The Andhra Pradesh High Court has quashed a writ petition filed against GST rectification and re-rectification orders, holding that such orders cannot be challenged under Article 226 of the Constitution of India, as a valid statutory appeal is available under the GST Act.
The Division Bench of the Andhra Pradesh High Court, including Justice Rao Raghunandan Rao and Justice T.C.D. Sekhar was dealing with a writ petition filed by Koperla Vijaya Bhaskar, a registered GST dealer operating the business of manpower supply services. The applicant contested various rectification orders passed for the financial years 2019-20 to 2022-23.
The problem has emerged after the inspection proceedings, where there was a suppression of outward supplies and a failure to report the TDS amounts in GSTR-3B returns.
On April 17, 2023, an assessment order was passed for taxes, interest, and penalties. Instead of submitting an appeal against the assessment order, the applicant opted to submit an application under section 161 of the APGST Act, praying for rectification.
From the previous directions of the HC, orders were passed on the submitted applications, which are now contested in the writ petition.
The applicant alleged that the correction orders were arbitrary and passed without an inquiry into the proof. As per the State, the orders were passed post-complying with the due procedure, and a personal hearing was furnished, along with the fact that the applicant had another remedy of appeal under the Act.
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The High Court said that the original assessment order was never contested via the regulatory appellate procedure. Thereafter, the Court said that the rectification applications were acknowledged post issuing notice and furnishing the chance of hearing.
The Bench mentioned that the disputed questions of fact could not be adjudicated in writ jurisdiction. As per the Court, the applicant needs to ask for the relief via the appellate remedy available under the GST Act and dismissed the writ petition, but with the liberty to act within the law.
| Case Title | Koperla Vijaya Bhaskar vs. Deputy Assistant CommissionerstII |
| Case No | Writ Petition No 16393/2025 |
| For Petitioner | Kotha Lakshmidhar |
| For Respondent | GP for Commercial Tax, Aravala Rama Rao |
| Andhra Pradesh High Court | Read Order |
