M/S Sai Sujatha Engineering Works vs. The Assistant Commissioner
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APHC010219432026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] TUE AY,THE TWENTY EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11117/2026 Between:
M/S SAI SUJATHA ENGINEERING WORKS, HAVING THEIR REGD. PREMISES AT D. NO. 29-119/2, NEW RCM COLONY, KONDAPALLI, NTR DISTRICT REPRESENTED BY ITS PROPRIETOR MR. BANOTHU KABEER DAS
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) IBRAHIMPATNAM CIRCLE, VIJAYAWADA - I DIVISION SASANKA TOWERS, KRISHNA NAGAR VIJAYAWADA - 520 007
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237
...RESPONDENT(S): 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 an appropriate Writ, Order or Direction, more particularly one m the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1st Respondent in FORM GST DRC - 07 Dt. 17.08.2024 for the tax period 2019-20 without affixing any DIN, without affording an opportunity of personal hearing and without issuance of Intimation to payment of Tax in DRC - 01A and the consequential Demand
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Notice dt. 07.04.2026 as illegal, arbitrary, violative of the principles of natural justice, contrary to GST Act 2017 and Set aside the same or to 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 to STAY all further proceedings in relation to impugned Assessment Order passed by the 1st Respondent in FORM GST DRC - 07 Dt. 17.08.2024 and the consequential Demand Notice dt. 07.04.2026 pending disposal of the present Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri P V Sai Rajesh, the learned counsel appearing for the petitioner, the learned Government Pleader for Commercial Taxes, appearing for the respondents 1 and 2. 2. The petitioner herein has approached this Court, challenging the order of assessment, passed by the 1st respondent, on 17.08.2024, on the ground that, the said order does not contain a Document Identification Number (DIN) and the same is vitiated by the lack of such number.
This Court had considered this issue earlier in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa1 and The Hon’ble High Court of Allahabad in M/s. Bambino Agro Industries registered persons paying 20% of the disputed tax. We are also fortified, in this course of action, in view of the Judgment of the Hon’ble High Court of Madras in W.P.No.1474 of 2026. 12. In these circumstances, keeping in view the fact that the present orders, under challenge, suffer from an inherent defect of absence of a DIN number, the same is set aside and the assessment is remanded back to the Assessing Officer to pass appropriate orders, after giving due opportunity of hearing, available to the petitioner, under the provisions of the GST Act. This order is subject to the condition of the petitioner depositing 20% of the disputed tax, within a period of six (06) weeks. Such deposit shall abide by the decision in the order of assessment. Any payment made or any amount recovered from the petitioner, after the passing of the impugned orders, shall be adjusted against the aforesaid 20%.
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Needless to say, the period from the date of filling of this Writ Petition till the date of receipt of this order by the Assessing Officer, shall be excluded for the purposes of limitation and all issues are left open to be raised by the petitioner before the Assessing Officer.
Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Dated 28.04.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 11117/2026 Dated 28.04.2026 KA
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.