Srinivasa Reddy Mandapati vs. The Additional Commissioner - Andhra Pradesh High Court, 22 July 2025

Cause title — parties, addresses and appearances

APHC010354812025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY THIRD 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: 18263 OF 2025 Between: Srinivasa Reddy Mandapati. 11-29/A, Main Road, C. Gudipadu, Krishna District-521214, Proprietor of M/s. Siddhiganapathi Manures and General Stores GSTIN 37BIHPM3844E1Z7 ...Petitioner AND 1. The Additional Commissioner, (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 Secretary Revenue (CT) Department, Secretariat Complex Velgapudi, Amaravati, Guntur District. ...Respondents 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 appropriate 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 2021-22 under the Act, as illegal arbitrary, and jurisdiction 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. 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 suspend the operation of summary of order passed by the 2nd respondent, dated 30.07.2024 (signed digitally on 01.08.2024 at 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 otherwise, the petitioner will be put to severe hardship and loss. Counsel for the Petitioner: SRI C SANJEEVA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: , as ■ I' APHC010354812025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SEE [3541] WEDNESDAY, 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: 18263/2025 Between; 1. SRINIVASA REDDY MANDAPATI, 11-29/A, MAIN ROAD, C. GUDIPADU, KRISHNA DISTRICT-521214, PROPRIETOR OF M/S. SIDDHIGANAPATHI MANURES AND GENERAL STORES GSTIN 37BIHPM3844E1Z7 ...PETITIONER AND 1.THE ADDITIONAL COMMISSIONER, (ST) AND AUTHORITY, VIJAYAWADA. 2.THE ASSISTANT COMMISSIONER, (ST) (FAC) ELURU-LL CIRCLE ELURU. APPELLATE 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 SECRETARY, COMPLEX VELGAPUDI, AMARAVATI, GUNTUR DISTRICT. REVENUE (CT) DEPARTMENT, SECRETARIAT ...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 topleased to issue a Writ of Mandamus or any other appropriate writ 2 RRR,J & JS,J W.P.No.18263 of 2025 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 ppriod, for the tax periods 2021-22 under the Act, as illegal arbitrary, and jurisdiction 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 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 pleased to suspend the operation of summary of order passed by the 2nd respondent, dated 30.07.2024 (signed digitally on 01.08.2024 at 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: or at 1.C SANJEEVA RAO Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 3 r ,■ RRR,J & JS,J W.P.No.18263 of 2025 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 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. 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 on 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 & Ors7 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 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 Go22(63)G.S.T.L 286 (SC)

4 RRR,J&JS,J W.P.No.l8263of2025 even if the appeal has been disposed the original order would be maintainable of.

Following the said Judgment, this Writ Petition i aside the impugned order, dated 30.07.2024, to the Assessing Officer, for Needless to say, the period from the date till the date of receipt of this order limitation. There shall be no order as to costs. As a sequel, interlocutory applications IS allowed, setting and remanding the matter back passing fresh order in accordance with law. of the impugned assessment order shall be excluded for the purposes of pending, if any shall stand closed. SHAIK MOHD. RAFI ASSISTANT REGISTRAR //// SECTION OFFICER To,

The Additional Commissioner(ST) and Appellate Authority, Vijayawada.

The Assistant Commissioner, (ST) (FAC)

The Chief Commissioner (ST), 12-468-4, Kunchanapally-522 501, Guntur District,

The Principal Secretary, Revenue (CT) Department, Pradesh, Secretariat Complex Velgapudi, Amaravati,

One CC to Sri. C Sanjeeva Rao Advocate [OPUC] 6, Two CCS to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

Two CD Copies Eluru-ll Circle, Eluru. , Adj. to NH-16, Service Road, Andhra Pradesh. State of Andhra Guntur District. gsc

HIGH COURT PATED:23/07/2025 ^! 7 OCT 2025 I ORDER WP NO. 18263 OF 2025 .09 Sectio|ix{5' ALLOWING THE WP WITHOUT COSTS