Judgment
Neutral Citation: _____________
Date of reserved for orders :
Date of pronouncement : 24.06.2026 Date of uploading
:
APHC010311112026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE TWENTY FOURTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16527/2026 Between:
1. M/S TAKENAKA INDIA PRIVATE LIMITED, 12-64/2, SWAMY STREET, PUTTUR, CHITTOOR DISTRICT, ANDHRA PRADESH - 517583, REPRESENTED BY ITS AUTHORIZED SIGNATORY, PURSHOTTAM MISHRA
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, CENTRAL TAX, TIRUPATI DIVISION, 15-30/4, PADMAVATHI NAGAR, MAHILA UNIVERSITY ROAD, TIRUPATI, ANDHRA PRADESH-517512 2. THE JOINT COMMISSIONER APPEALS, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS (APPEALS), D.NO.3-30-15, RING ROAD, GUNTUR - 522006.
3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 522238 4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001
...RESPONDENT(S):
2 RRR, J & GTK, J W.P.No.16527 of 2026
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 Writ of Certiorari, calling for the records culminating in Order-in- Original No.12/2024-Adjn-GST(AC) dated 27.04.2024 and Form GST DRC- 07 bearing Reference No. ZD370524002285M dated 03.05.2024 and declare the same as illegal, arbitrary, violative of the principles of natural justice, contrary to the provisions of the CGST/APGST Act, 2017, passed without determination of any actual taxable supply, suppression of turnover or revenue loss, without proper consideration of the Petitioner's explanation and reconciliation statements, and violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and consequently set aside the same and 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 grant stay of all recovery proceedings in pursuance of the impugned Order-in- Original No.12/2024-Adjn-GST(AC) dated 27.04.2024 and Form GST DRC-07 bearing Reference No. ZD370524002285M dated 03.05.2024 passed by the first respondent, till the disposal of this writ petition in the interest of justice.
IA NO: 2 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 dispense with the filing of the impugned Order-in-Original No.12/2024-Adj n- GST (AC) dated 27.04.2024 and Form GST DRC-07 bearing Reference No. ZD370524002285M dated 03.05.2024, as the Petitioner has filed a copy of the said order downloaded from the GST Portal, which is treated as an authenticated copy for all practical purposes, passed by the first respondent, till the disposal of this writ petition in the interest of justice.
Counsel for the Petitioner:
1. CHIRANJEEVI TALASILA Counsel for the Respondent(S):
1. SANTHI CHANDRA 2. GP FOR COMMERCIAL TAX
3 RRR, J & GTK, J W.P.No.16527 of 2026
The Court made the following Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Chiranjeevi Talasila, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents.
2.
The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 27.04.2024. The summary of the said order of assessment was passed on 03.05.2024. An appeal filed against the said order came to be rejected, on the ground that, the appeal has been filed beyond the period of limitation provided for filing of such appeal.
3.
Aggrieved by the summary of the order of assessment, the petitioner has approached this Court, on the ground that, the summary of the order of assessment does not contain a DIN number.
4.
The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors1.
The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid.
5.
The learned Standing Counsel, appearing for the respondents, would contend that the petitioner having availed the remedy of appeal and
1 2022 (63) G.S.T.L. 286 (SC)
4 RRR, J & GTK, J W.P.No.16527 of 2026
having failed in the said appeal, cannot be permitted to challenge the summary of the order of assessment.
6.
A Division Bench of this Court, in its order, dated 18.12.2023, in W.P.No.31675 of 2023, had held, in similar circumstances that a challenge to the original order would be maintainable even if the appeal has been disposed of.
7.
Following the said Judgment, this Writ Petition is allowed, setting aside the impugned summary of the order, dated 03.05.2024, and remanding the matter back to the Assessing Officer, for passing fresh order in accordance with law. Needless to say, the period from the date of the impugned summary of the assessment order, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________________ TUHIN KUMAR GEDELA, J
Date:24.06.2026 MJA
Whether the Order is:
Speaking
Reasoned
Reportable Non-reportable
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60
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE TUHIN KUMAR GEDELA
WRIT PETITION No:16527 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
24.06.2026
MJA