BharatTaxGST

Royalline Resources Limited vs. The Assistant Commissioner

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WP/23084/2025HC Andhra PradeshGSTCNR APHC01044935202502 September 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR3 pages
For Petitioner: M V J K KUMARFor Respondent: GP FOR REVENUE

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Cause title — parties, addresses and appearances
APHC010449352025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR I.A. No. 2 OF 2025 IN WRIT PETITION NO: 23084/2025 Between: Royalline Resources Limited ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR REVENUE 2.

The Court made the following Order:

The petitioner herein had moved this Court for setting aside the Order of assessment, dated 17.04.2025, in Form GST DRC-07, as well as the order, in Form GST ASMT-13 and the cancellation of registration and revocation orders, on the ground that the said proceedings do not contain a DIN number and were not signed. This Court, by way of an Order, dated

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03.09.

2025, had disposed of the said Writ Petition, setting aside the summary order, dated 17.04.2025, in Form GST DRC-07 and remanding the matter back to the assessing officer.

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An application has now been filed, on the ground that this Court while disposing of the Writ Petition, had not set aside the order, in Form GST ASMT-13 and the cancellation of registration and revocation orders, though the underlined summary order had already been set aside and the same is causing difficulty.

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Inasmuch as the basic Order of assessment, dated 17.04.2025, had alredy been set aside, all further proceedings would also stand set aside. However, since the authorities are insisting on the said Orders, in Form GST ASMT-13 and the cancellation of registration and revocation orders, are also to be set aside. In the circumstances, the Order of this Court, dated 03.09.2025, shall stand modified to the extent of substituting paragraph No.10 with the following paragraph No.10. “Paragraph No.10:- Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment Order, in Form GST DRC-07, dated 17.04.2025, the Order in Form GST ASMT-13, as well as the cancellation of registration and revocation orders passed by the 1st respondent. The matter is remanded back to the 1st respondent to conduct fresh assessment, in accordance with law, after giving an opportunity of hearing to the petitioner as well as an opportunity to pay the taxes which had remained unpaid on account

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of the cancellation of registration of the petitioner. The period from the date of the impugned orders, till the date of receipt of this order shall be excluded for the purpose of limitation. There shall be no order as to costs.”

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Accordingly, this application is allowed. ________________________ R. RAGHUNANDAN RAO, J

_________________ T.C.D. SEKHAR, J

Date: 24.12.2025 BSM

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.