Psr Infrastructures vs. The Assistant Commissioner(St)
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APHC010018552026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6585/2026 Between:
PSR INFRASTRUCTURES, WORKS CONTRACTOR, GSTIN- 37AAOFP7542C1Z1 REP. BY ITS MANAGING PARTNER, MR. P. SUDHAKAR REDDY 26-1-1578, FLAT NO. 301, B BLOCK, DEERAJ COURTS APARTMENTS, SRI NAGAR COLONY, MAGUNTA LAYOUT, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524004
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, NELLORE I CIRCLE, NELLORE - 524 001, SPSR NELLORE, ANDHRA PRADESH
DEPUTY DIRECTOR 2, AP STATE DIRECTORATE OF REVENUE INTELLIGENCE D. NO. 59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGALRAJAPURAM, VIJAYAWADA-520010
THE SPECIAL COMMISSIONER, A.P. STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSRDI), D.NO.59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGHALRAJPURAM, VIJAYAWADA - 520010
THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATI DIVISION, FLAT NO.101 AND 102, THUNGA RESIDENCY 19TH WARD, POSTAL COLONY, RANI PRANTHAKIDEVI MARG RENUGUNTA ROAD, TIRUPATI-517501
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THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in generating the summary of assessment order in DRC-07, dated 24.4.2025 for the period 2018-19 under the Goods and Service Tax Act, 2017 without generating the Document Identification Number (DIN) and without signing the summary either physically or manually, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and summary of assessment order dated 24.4.2025 and endorsement dated 6.11.2025 rejecting the appeal by the 4h Respondent, as well as the consequential demand/recovery notices, as without juri iction, and consequently direct the Respondents to redo the assessment following the principles of natural justice 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 to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 24.4.2025 passed by the 1st Respondent for the tax period 2018-19, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner herein, which is registered under the GST Act, was subjected to summary of the order, dated 24.04.2025. 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.
Aggrieved by the order of assessment, the petitioner has approached this Court, on the ground that, the order of assessment does not contain a DIN number.
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.
Learned Government Pleader for Commercial Tax, would contend that the petitioner having availed the remedy of appeal and having failed in the said appeal, cannot be permitted to challenge the order of assessment.
1 2022 (63) G.S.T.L. 286 (SC)
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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.
Following the said Judgment, this Writ Petition is allowed, setting aside the impugned order, dated 24.04.2025, 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 assessment order, till the date of receipt of this order shall be excluded for the purposes of limitation. The submission of learned Government Pleader that the question of limitation also needs to be considered and the same should be left open. Accordingly, the question of limitation is left open along with all other issues raised. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D.SEKHAR, J
Date 11.03.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6585/2026
Date 11.03.2026 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.