Gayatri Minerals vs. The Assistant Commissioner Of State Tax

APHC010449452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22985/2025 Between: 1. GAYATRI MINERALS, , SY. NO. 534/2A3A5A6A7A, MAIN ROAD, OPP Z.P. HIGH SCHOOL, KADAVAKUDURU, CHINNA GANJAM MANDAL, PRAKASAM DISTRICT, ANDHRA PRADESH - 523181, REP. BY ITS PROPRIETOR MR. POTTI BHASKAR. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, CHIRALA CIRCLE, D.NO 14-21-33, UPSTAIRS OF SBI, DURBAR ROAD, CHIRALA, BAPATIA DISTRICT, ANDHRA PRADESH - 523115. 2. THE APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER, (ST), VIJAYAWADA, 40-5-19/9B, 1ST LINE, REVENUE COLONY PARK, SIDHARTHA NAGAR, LABBIPET, VIJAYAWADA, ANDHRA PRADESH- 520010. 3. THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) BUILDINGS,DEPARTMENT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. A.P. SECRETARIAT 4. THE UNION OF INDIA, , REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...RESPONDENT(S): 2 RRR, J & TCDS, J W.P.No.22985 of 2025 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 in the nature of MANDAMUS holding that the impugned Assessment Order passed by the First Respondent vide Case ID No. AD3709240016533, dated 06-01-2025, for the Tax Period 2022-23, under the GST Acts, 2017, as confirmed vide the impugned Ex-Parte Endorsement vide A.O. No. DIN3707082563873, dated 07-08-2025, of the Second Respondent by which the Appeal was dismissed on the ground of limitation, which does not contain DIN is invalid, non est, deemed to have never been issued, violative of the principles of natural justice, and even on merits not sustainable and illegal consequently set aside both the impugned Orders and pass IA NO: 1 OF 2025 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 further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment Order passed by the First Respondent vide Case ID No. AD3709240016533, dated 06-01- 2025, for the Tax Period 2022-23, under the GST Acts, 2017, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 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 impugned assessment order, dated 06.01.2025. 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. 3 RRR, J & TCDS, J W.P.No.22985 of 2025 2. Aggrieved by the said impugned order, the petitioner has approached this Court, on the ground that, the impugned orders do not contain a DIN number. 3. 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 invalid. 4. 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 impugned