Srinivasa Reddy Mandapati vs. The Additional Comnnissioner (St) And Appellate Authority
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Cause title — parties, addresses and appearances
The Court made the following order: RAO
APHC010354802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] rl-VM WEDNE AY, THE TWENTY THIRD 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: 18176/2025 Between: 11-29/A, MAIN ROAD. C. GUDIPADU, KRISHNA DISTRICT-521214. PROPRIETOR OF M/S. SIDDHIGANAPATHI MANURES AND GENERAL STORES GSTIN 37BIHPM3844E1Z7
SRINIVASA REDDY MANDAPATI j j ...PETITIONER AND 1.THE ADDITIONAL COMNNISSIONER ST AND APPELLATE AUTHORITY, VIJAYAWADA. 2.THE ASSISTANT COMMISSIONER ST FAC. ELURU-LL CIRCLE, ELURU. 3.THE CHIEF COMMISSIONER ST, 12-468-4, ADJ. TO NH-16, SERVICE ROAD, KUNCHANAPALLY-522 501, GUNTUR DISTRICT, ANDHRA PRADESH. 4.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL REVENUE (CT) DEPARTMENT, SECRETARIAT SECRETARY, COMPLEX VELGAPUDI, AMARAVATI, GUNTUR DISTRICT. ...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 tobe pleased to issue a Writ of Mandamus or any other appropriate
RRR,J & JS, W.P.No.18176 of 202^ writ or order or direction declaring the action of the 1st respondent vide impugned endorsement dated 30.05.2025 in DIN-3730052569071 issued rejecting the appeal holding that the appeal was filed with a delay of 165 days and the same is beyond the limitation period, for the tax periods 2019-20 under the Act, as illegal arbitrary, and juri iction vitiated on account of violation of principles of natural justice and consequently quash/set aside the composite summary of order dated 30.07.2024 (signed digitally on 01.08.2024 at 14-50.22 p.m. without DIN) passed by the 2nd respondent and to 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 may be pleased to suspend the operation of summary of order passed by the 2'"''' respondent, dated 30.07.2024 (signed digitally on 01.08.2024 14:50:22 p.m. without DIN) for the tax periods 2019-20 to 2021-22 under the Act, and consequently stay of all further proceedings pending disposal of the above Writ Petition, as otherwise, the petitioner will be put to severe hardship and loss Counsel for the Petitioner: 1.C SANJEEVA RAO Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX at 3 RRR,J & JS,J W.P.No.l8176of2025 Raghunandan Rao) The Court made the following Order: (perHon’bie Sri justice r. The petitioner herein, which is registered under the GST Act subjected to order of assessment, dated 30.07.2024. 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. , was 2. 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 proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! 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. on \ 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.
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 ' 2022 (63) G.S.T.L. 286 (SC)
RRR,J & JS,. W.P.N0.18176 of 2025 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 30.07.2024, 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. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. M. RAMESH BABU DEPUTY REGISTRAR //// section/Sfficer To. Assistant Commissioner (ST) (FAC), Eluru-ll Circle Eluru
The Chief Commissioner (ST), 12-468-4, Adj. to NH-16, Service Kunchanapally-522 501, Guntur District, Andhra Pradesh
The Principal Secretary, Revenue (CT) Department, Complex, Velgapudi, Amaravati
One CC to Sri C Sanjeeva Rao,
Two CCS to GP for Commercial [OUT] Rdad, ^cretariat Guntur District. Advocate [OPUC]/ ' Tax, High Court of Andhra Pradesh
Two CD Copies TF
HIGH COURT DATED;23/07/2025 ORDER WP NO. 18176 OF 2025 v'-O Ot n-'-r- . I ^ecf;on ALLOWING THE W.P. 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.