Steel City Shipping Services PVT LTD vs. The Additional Commissioner(St) And Appellate Authority
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following order:
< APHC010346512025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 17846/2025 Between: 1.STEEL CITY SHIPPING SERVICES PVT LTD, 26-3-5/1, MUNICIPAL STADIUM ROAD, DIRECTOR MR. SHAIK JAWAHARLAL, GSTIN 37AAFCS2434Q1ZV ...PETITIONER VISAKHAPATNAM-530 001, MANAGING AND 1.THE ADDITIONAL COMMISSIONERST AUTHORITY, VIJAYAWADA.. 2.THE DEPUTY COMMISSIONER ST, REGIONAL GST AUDIT ENFORCEMENT OFFICE, FLOOR, VMRDA BUILDING, SIRIPURAM VISAKHAPATNAM. 3.THE ASSISTANT COMMISSIONER ST, KRUPAM MARKET CIRCLE, VISAKHAPATNAM-1 DIVISION, VISAKHAPATNAM AND APPELLATE 4.THE CHIEF COMMISSIONER ST, 12-468-4, ADJ. TO NH-16, SERVICE ROAD, KUNCHANAPALLY-522 501, GUNTUR DISTRICT ANDHRA PRADESH. 5.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY COMPLEX, VELGAPUDI, AMARAVATI, GUNTUR DISTRICT ...RESPONDENT(Sj: REVENUE (CT) DEPARTMENT, SECRETARIAT
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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the respondent vide impugned endorsement dated 11.04.2025 in DIN 3711042567875 issued rejecting the appeal holding that the appeal was filed with a delay of 265 days and the same is beyond the limitation period, for the tax periods 01.04.2021 to 31.07.2023 under the Act, as illegal, arbitrary, and juri iction vitiated account of violation of principles of natural justice and consequently quash/set aside the eomposite summary of order dated 07.03.2024 (digitally signed without DIN) passed by the 2 respondent and direct the 3rdrespondent to grant 60 monthly instalments and aceept such other order or orders as the Honble Court may deem fit and proper in the circumstances of the case lA NO: 1 OF 2025 on 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 the summary of order passed by the 2nd respondent, dated 07.03.2024 (signed digitally without DIN) for the tax periods 01.04.2021 to 31.07.2023 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: as 1.C SANJEEVA RAO Counsel for the Respondent(S):
ThS Court madG thG followinQ OrdGr: (per Hon’ble Sh Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 07.03.2024. 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.
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\ I 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 f 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)
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 07.03.2024. 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 limitation. There shall be no order as to costs. purposes of As a sequel, interlocutory applications pending, if any shall stand closed. G. HELA NAIDU ASSISTANT REGISTRAR //// por SECTION OFFICER To, 1 ■The Additional Vijayawada.
The Deputy Commissioner Commissioner (ST) And Appellate Authority, (ST), Regional GST Audit Enforcement Office, Floor, VMRDA Building, Siripuram, Visakhapatnam.
The Assistant Commissioner (ST), Visakhapatnam-1 Division, Visakhapatnam
The Chief Commissioner (ST). 12-468-4, Adj. to NH-16, Service Road Kunchanapally-522 501, Guntur District
The Principal Secretary, Krupam Market Circle, Andhra Pradesh. Revenue (CT) Department, . Guntur District Secretariat Complex, Velgapudi, Amaravati,
One CC to Sri C Sanjeeva Rao Advocate [OPUC] -J Tax, High Court of Andhra Pradesh. ^ [OUT]^^^ Commercial
Two CD Copies TF
HIGH COURT DATED: 16/07/2025 ORDER WP NO. 17846 OF 2025 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.