BharatTaxGST

Venkata Naga Murali Mohan Kotyada vs. The Assistant Commissioner

Original PDF →
WP/19687/2025HC Andhra PradeshGSTCNR APHC01038741202529 July 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM10 pages
For Petitioner: SRI ANIL KUMAR BEZAWADAFor Respondent: GP FOR COMMERCIAL TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
m APHC010387412025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 19687 OF 2025 y Between: Shri Venkata Naga Murali Mohan Kotyada, D.No. 14-15a, Ramnagar, S Kota, Vizianagaram, Andhra Pradesh, 535145. ...Petitioner / AND 1. The Assistant Commissioner (ST), Vizianagaram East Circle No.8-12 (Plot No.685 and 686), Second Floor, A- Block, Koppu Guranna Buildings, Siddhartha Nagar, Vizianagaram, Andhra Pradesh- 535002. 2. The Deputy Assistant Commissioner (ST), M.G. Road East Circle, Door No.8-12 (Plot No.685 and 686), Second Floor, A- Block, Koppu Guranna Buildings, Siddhartha Nagar, Vizianagaram, Andhra Pradesh- 535002 The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A.P. Secretariat, Velegapudi. 4. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. Door ...Respondents i 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 writ, direction, or order A. The Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in the Assessment Order passed vide Ref. No. ZD370824015017I dated 20.08.2024 (Annexure P-1) (hereinafter referred to as demand order) for the period from FY 2018-19 to FY 2022-23, without affixing the Document Identification Number and without the issuance of the mandatory tax intimation notice in form DRC-01A under Rule 142(1 A) of the COST Rules, 2017, and the issuance of the demand order for FY 2018-19 after the time limit under section 73 of the CGST Act 2017 as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. B. Consequently, issue a direction or order to set aside the actions of the 2nd Respondent in attaching the Bank accounts of the Petitioner in State Bank of India, and Canara Bank of India vide letters dated 05.02.2025, to all the concerned banks by a common letter dated 17.02.2025 and direct the 2nd Respondent to lift the attachment of the Petitioners Bank Account C. Consequently, issue a direction or order to set aside the actions of the 2nd Respondent in issuing recovery notices to the customers of the Petitioner vide letters dated 19.02.2025 asking to pay the demand amount to the government exchequer from the amount due or become due to the Petitioner, and direct the 2nd Respondent to drop the recovery proceedings initiated against the Petitioner. lA 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 to stay the operation of the proceedings of the 1st Respondent in Demand Order passed vide Ref. No: ZD3708240150171 dated 20.08.2024, in the interest of justice. / lA NO: 2 OF 2025 Petitk>n 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 set aside recovery notices issued by the 2nd Respondent to the customers of the Petitioner vide letters dated 19.02.2025 asking to pay the demand amount to the government exchequer from the amount due or become due to the Petitioner, and direct the 2nd Respondent to drop the recovery proceedings initiated against the Petitioner in the interest of justice. lA NO: 3 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 to direct the 2nd Respondent, to lift the attachment of the Bank accounts of the Petitioner in State Bank of India, and Canara Bank of India vide letters dated 05.02.2025, and to all the concerned banks by a common letter dated 17.02.2025 for the recovery of the demand amount confirmed in the impugned order in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 4: THE ADDITIONAL SOLICITOR GENERAL OF INDIA

The Court made the following order:

* APHC010387412025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 19687/2025 Between:

1.

VENKATA NAGA MURALI MOHAN KOTYADA, D.NO. 14-15A, RAMNAGAR, S KOTA, VIZIANAGARAM, ANDHRA PRADESH, 535145. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER, (ST), VIZIANAGARAM EAST CIRCLE, DOOR NO.8-12 (PLOT N0.685 AND 686), SECOND FLOOR, A- BLOCK, KOPPU GURANNA BUILDINGS, SIDDHARTHA NAGAR, VIZIANAGARAM, ANDHRA PRADESH-535002. 2.THE DEPUTY ASSISTANT COMMISSIONER ST, M.G. ROAD EAST CIRCLE DOOR NO.8-12 (PLOT N0.685 AND 686) SECOND FLOOR, A- BLOCK, KOPPU GURANNA BUILDINGS, SIDDHARTHA NAGAR, VIZIANAGARAM, ANDHRA PRADESH-535002 3.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS ..PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI. 4.UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ...RESPONDENT(S):

RRR,J & JS,j 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 of mandamus or any other writ, direction, or order A. The Honble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in the Assessment Order passed vide Ref. ZD370824015017I dated 20.08.2024 (Annexure P-1) (hereinafter referred to as demand order) for the period from FY 2018-19 to FY 2022-23, without affixing the Document Identification Number and without the issuance of the mandatory tax intimation notice in form DRC-01A under Rule 142(1A) of the COST Rules, 2017, and the issuance of the demand order for FY 2018-19 after the time limit under section 73 of the COST Act No. 2017 as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. B. Consequently, issue a direction or order to set aside the actions of . the 2nd Respondent in attaching the Bank accounts of the Petitioner in State Bank of India, and Canara Bank of India vide letters dated 05.02.2025, to all the concerned banks by a common letter dated 17.02.2025 and direct the 2nd Respondent to lift the attachment of the Petitioners Bank Account Consequently, issue a direction or order to set aside the actions of the 2nd Respondent in issuing recovery notices to the customers of the Petitioner vide letters dated 19.02.2025 asking to pay the demand amount to the government exchequer from the amount due or become due to the Petitioner, and direct the 2nd Respondent to drop the recovery proceedings initiated against the Petitioner D. And to pass C. lA 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 stay the operation of the proceedings of the 1st Respondent in Demand Order passed vide Ref. No; ZD3708240150171 dated 20.08.2024. in the interest of justice and pass lA NO: 2 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 set aside recovery notices issued by the 2nd Respondent to the customers of the Petitioner vide letters dated 19.02.2025 asking to pay the demand amount to the government exchequer from the amount due become due to the Petitioner, and direct the 2nd Respondent to drop the or RRR,J & JSJ recovery proceedings initiated against the Petitioner in the interest of justice and pass lA NO:J QF 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 direct the 2nd Respondent, to lift the attachment of the Bank accounts of the Petitioner in State Bank of India, and Canara Bank of India vide letters dated 05.02.2025, and to all the concerned banks by a common letter dated 17.02.2025 for the recovery of the demand amount confirmed in the impugned order in the interest of justice and pass Counsel for the Petitioner: ^ anil KUMAR BEZAWADA Counsel for the Respondent(S): - GP for COMMERCIAL TAX 2. * * 9 \ RRR,J&JS,J The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 20.08.2024, passed by the 1®' respondent; under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period 2018-19 to 2022-23. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, in FORM GST DRC - 07, is challenged by the petitioner, on various grounds, including the ground that, the said 2. proceedings did not contain a DIN number.

3.

Learned Government Pleader for Commercial Tax. on instructions, submits that there is no DIN number on the impugned assessment order.

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 Flon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors\ 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. / ^ 2022 (63) G.S.T.L. 286 (SC)

4.

.

RRR,J & JS,J- A Division Bench of this Court in the case of M/s. Cluster

5.

Enterprises \/s. The Deputy Assistant Commissioner (ST)-2, Kadapa on the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside.

6.

In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside.

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 20.08.2024, issued by the 1"‘ respondent, with a liberty to the 1®' respondent to conduct fresh assessment, after giving a notice to the petitioner and assigning a DIN number to the said order. 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. TherPighall be no order as to costs. "2024(88)G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

RRR,J & JS,J As a sequel, pending miscellaneous applications, if any, shall stand closed. P VINOD KUMAR ASSISTANT RE^TRAR SECTION OFFICER //// To,

1.

The Assistant Commissioner (ST), Vizianagaram East Circle, No.8-12 (Plot No.685 and 686), Second Floor, A- Block, Koppu Guranna Buildings, Siddhartha Nagar, Pradesh-535002. 2. The Deputy Assistant Commissioner (ST), M.G. Road East Circle, Door No.8-12 (Plot No.685 and 686), Second Floor, A- Block, Koppu Guranna Buildings, Siddhartha Nagar^ Pradesh-535002

3.

The Principal Secretary, Revenue Department (Commercial Tax), State of Andhra Pradesh, A.P. Secretariat, Velegapudi.

4.

The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi. .

5.

One CC to Sri. Anil Kurnar Bezawada Advocate [OPUC]

6.

One CC to Additional Solicitor General of India [OPUC]

7.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

8.

Two CD Copies GSC Door Vizianagaram, Andhra Vizianagaram, Andhra

HIGH COURT DATED:30/07/2025 ORDER WP NO. 19687 OF 2025 5( 11 SEP 20?5 C- ■ r* , disposing the WP WITHOUT COSTS

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.