Konda Reddy Mangunuru vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
Order for Cancellation of 25.11.2024 passed by the 1st Proceedings, dated 25.102.2024 Registration in Form GST REG-19, dated Respondent, as null and void and consequently set aside / quash the of Registration, by directing the 1st Respondent to restore the Registration Certificate, in the interest of justice. lA NO: 1 OF 2n9fi Proceedings, dated 25.10.2024 and the Order for Cancellation dated 25.11.2024 passed by the 1st Respondent Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court suspend the operation of the Proceedings, dated 25.10.2024 for Cancellation of Registration may be pleased to and the Order dated 25.11.2024 passed by the Respondent, in the interest of Justice and equity, pending disposal above Writ Petition 1st of the as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SHAIK JEELANI Counsel for the Respondent Nos. Counsel for the Respondent No.3: ADDITIONAL OF INDIA BASHA 1 & 2: GP FOR COMMERCIAL TAX SOLICITOR GENERAL The Court made the following order:
/ APHC010339212025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) mi [3541] WEDNE AY, THE SIXTEENTH 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: 17322/2025 Between: 1.KONDA REDDY MANGUNURU,, 4-46/B, NANDIGAMA MANDAL, CHERUVUKOMMUPALEM, KRISHNA DISTRICT. STATE OF ANDHRA PRADESH. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, NANDIGAMA CIRCLE, VIJAYAWADA-1 DIVISION. 2.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, ANDHRA PRADESH SECRETARIAT, AMARAVATI. 3.THE UNION OF INDIA, REP. BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NEW DELHI. ...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 tomay be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in passing the Proceedings, dated 25.10.2024 and the Order for Cancellation of Registration, dated 25.11.2024, cancelling the Registration Certificate with retrospective effect from 31.08.2024 without generating DIN, is not justified and the same is arbitrary, contrary to the provisions of the ■ Central Goods and Service Tax Act 2017 / State Goods and Service Tax Act 2017, against Article 14, 19(1)(g) and 21 of the Constitution of India and the same is in violation of Principles of Natural Justice and Rule of Law, and consequently declare that the Proceedings, dated 25.102.2024 and the Order for Cancellation of Registration in Form GST REG-19, dated 25.11.2024 passed by the 1st Respondent, as null and void and consequently set aside / quash the Proceedings, dated 25.10.2024 and the Order for Cancellation of Registration, dated 25.11.2024 passed by the 1st Respondent by directing the 1st Respondent to restore the Registration Certificate, in the interest of justice and pas 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 the Proceedings, dated 25.10.2024 and the Order for Cancellation of Registration, dated 25.11.2024 passed by the 1®' Respondent, in the interest of Justice and equity, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX • - <> W.P.N0.17322 of 2025 The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an order for cancellation of registration, in FORM GST REG - 19, dated 25.11.2024, passed by the 1"‘ respondent under the Goods and Services Tax Act, 2017 [for short “the GST Act ]. The said order of the 1®' respondent has been challenged by the petitioner in this Writ Petition.
This impugned order, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. Government Pleader for Commercial l ax, instructions, submits that there is no DIN number on the impugned order. on 3. Learned
The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble proceedings, under the G.S.T. Act, came Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors\ 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 C.B.I.C.”), had held that an order, which does not contain a DIN The referred to as number would be non-est and invalid. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 5. on ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
<S£ J^,J » 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 DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. Us. The 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 in the portal, requires the impugned order to be set aside. was uploaded
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 25.11.2024. issued by the 1 St respondent, with a liberty to the 1"* respondent to take up further proceedings, after giving a notice to the petitioner and assigning a DIN number to the said order. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ' 2024 (88) G.S.T.L. 303 (A.P.) K J RAJA BABU assistant REGfSTRAR SPICER //// SECTIO % . To.
The Assistant Commissioner (ST), Nandigama Division.
The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Andhra Pradesh Secretariat, Amaravati.
The Secretary, Union of India, Finance, New Delhi. Circle, Vijayawada-1 Department of Revenue, Ministry of
One CC to Sri Shaik Jeelani Basha Advocate [OPUC]
Twa^CCs to GP for Commercial Tax, High Court of Andhra [OUT]
One CC to O/o. Additional Solicitor General of India Andhra Pradesh. [OPUC]
Two CD Copies Pradesh High Court of X TF > r- t
HIGH COURT DATED: 16/07/2025 ORDER WP NO. 17322 OF 2025 I 1 (I OCT 2025 f ^ . Current Section .o> DISPOSING OF 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.