Lotus Marine Services Private Limited vs. The Chief Commissioner
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Cause title — parties, addresses and appearances
issue a Writ, Order may be or direction particularly one in the nature Writ amus setting aside the Impugned Order bearing CTD No. Order bearing DIN3730052542329 dated 30.05.2025 along with summary order in 30.05.2025 for the Set aside the show Adjudication Order ID Form APL-04 bearing Order No. ZD3705250458063 dated relevant period i.e., April 2022 to March 2023. cause notice dated 05.06.2024 AD3706240005475/2022-23 in Form GST DRC-07 bearing Reference No. ZD3708240188054 dated 23.08.2024 Identification Number. ^ and No. issued without a Document lA NO: 1 OF 207.*^ Petition under Section 15^ CPC praying that in the circumstances stated in the affidavit fiied in support of the petition, the High Court may be pleased to stay ail further proceedings pursuant impugned Order bearing CDT No. Order bearing DiN3730052542329 dated 30.05.2025 Form APL-04 bearing Order No. including recovery of the demands confirmed in the Impugned Order. along with summary order in ZD3705250458063 dated 30.05.2025 Counsel for the Petitioner: SRI LAKSHMI Counsel for the Respondents: GP FOR COMMERCIAL The Court made the following order: KUMARAN SRIDHARAN^ TAX
% APHC010382262025 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: 19596/2025 Between; 1.LOTUS MARINE SERVICES PRIVATE LIMITED, GROUND FLOOR, 41-8-25, WEST BLOCK, COCANADA CHAMBER OF COMMERCE, COMMERCIAL ROAD, KAKINADA, EAST GODAVARI PRADESH - 533007 REP. BY ITS DIRECTOR, ARUN RAGHUNATH CHAPHEKAR ANDHRA ...PETITIONER AND 1.THE CHIEF COMMISSIONER, (STATE TAX) R.K. SPRING VALLEY APARTMENTS, BANDAR ROAD, VIJAYAWADA- 521151. 2.THE ADDITIONAL COMMISSIONER, (ST) (FAC), APPELLATE 40-5-19/9B, BACK OF NVKR TOWERS, AUTHORITY, MOGALRAJAPURAM, VIJAYAWADA - 520010 3.THE DEPUTY ASSISTANT COMMISSIONER, (ST)-1 PORT CIRCLE, KAKINADA DIVISION, D. NO. 10-355, 2ND FLOOR, COMMERCIAL TAXES COMPLEX, PITHAPURAM ROAD, KAKINADA - 533005 KAKINADA 4.THE STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO COMMERCIAL TAXES (FAC), SECRETARIAT GOVERNMENT, BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. ...RESPONDENT(S):
2 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, Order or direction particularly one in the nature WRIT OF MANDAMUS setting aside the Impugned Order bearing CTD No. Order bearing DIN3730052542329 dated 30.05.2025 along with summary order in Form APL-04’bearing Order No. ZD3705250458063 dated 30.05.2025 for the relevant period i.e., April 2022 to March 2023. Set aside the show cause notice dated 05.06.2024 and Adjudication Order ID No. AD3706240005475/2022-23 in Form GST DRC-07 bearing Reference No ZD3708240188054 dated 23.08.2024 issued without a Document Identification Number, pass 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 to stay all further proceedings pursuant Impugned Order CDT No. Order bearing DIN3730052542329 dated 30.05.2025 along with summary order in Form APL-04 bearing Order No. ZD3705250458063 dated 30.05.2025 including recovery of the demands confirmed in the Impugned Order and pass Counsel for the Petitioner: 1.LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S): 1 ■GP FOR COMMERCIAL TAX bearing 2. 3 The Court made the following Order; (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to the show-cause notice, dated 05.06.2024 and the adjudication Order, dated 23.08.2024, for the period April-2022 to March-2023. An appeal filed against the said orders 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 show-cause notice and the adjudication order, the petitioner has approached this Court, on the ground that, these orders 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 & 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.
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 these impugned Crders.
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 5. of. Following the said Judgment, this Writ Petition is allowed setting aside the show-cause notice, dated 05.06.2024 and the adjudication Crder, 6. ^ 2022 (63) G.S.T.L. 286 (SC)
4 ' ^ dated 23.08.2024 and remanding the matter back to the Assessing Officer passing fresh order in accordance with law. Needless to the date of these impugned orders, till the date of excluded for the purposes of limitation. There shall As a sequel, pending miscellaneous applications. for say, the period from receipt of this order shall be be no order as to costs. if any. shall stand closed. M. RAMESH BABU DEPUTY REGISTRAR //// SECTION OFFICER To The Chief Commissioner, (State Tax) R.K. Spring Valley Apartments, Bandar Road, Vijayawada- 521151. The Additional Commissioner, (ST) (FAC), Appellate Authority, 40-5- 19/9B, Back of NVKR Towers, Mogalrajapuram, Vijayawada - 520010 The Deputy Assistant Commissioner, (ST)-1, Kakinada Port Circle,/ Kakinada Division, D. No. 10-355, 2nd Floor, Commercial Taxes Complex, Pithapuram Road, Kakinada - 533005 The Secretary to Government, State of Andhra Pradesh, Commerci^ Taxes (FAC), Secretariat Buildings, Velagapudi, Amaravathi, Guntur District. One CC to Sri. Lakshmi Kumaran Sridharan Advocate [OPUCK' Two CCs to GP for Commercial Tax, High Court of Andhra Prad^ [OUT] Two CD Copies GSC 1. 2. 3. 4. 5. 6. 7. « HIQH COURT DATED:30/07/2025 \ ORDER WP NO. 19596 OF 2025 'A V' \ ALLOWING THE WP WITHOUT COSTS \ f ■7'/ \ 7/ /
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