Sree Vishwaksen Constructions vs. The Assistant Commissioner (St) (Fac)

any other appropriate Writ, Order or or Direction, quashing and setting aside the illegal and arbitrary action on the espon ent No. 1 in passing the ex-parte order under Section 73 of the APGST Act, 2017 bearing No. MA370824026281Z Exhibit P-1 and the dated 16.08.2024 in ex-parte summary of order in Form DRC-07 vide reference No. 2D370824012335H for the period April 2022 to March 2023 in Exhibit P-2 the invalid and illegal recovery made by Respondent No.2 vide Notice u/s 79(1 ){c) of APGST Act, 2017 bearing No. GSTIN 37ACHFS5690R1Z1 in Exhibit P-3 and the impugned endorsement and appeal rejection order for the passed by the Respondent No. 3 in Form GST APL-02 bearing ARN ZD371224043634H dated 30.12.2024 in Exhibit P- 6 along with the appeal rejection order bearing AO No. DIN3730122448515 dated 30.12.2024 in Exhibit P-7. period April 2022 to March 2023 lA NO: 1 OF 209*; Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, direct the Respondents to the High Court may be pleased to remove the debit freeze/ lien on the bank account bearing number 32933036825 with State bank of India, Pulivendula Branch mitiated vide Notice u/s 79(T )(c) of APGST Act, 2017 bearing No. GSTIN 37ACHFS5690R1Z1 in Exhibit P-3. [A NO: 2 OF 202.*; Petition under Section 151 CPC in the affidavit filed in praying that in the circumstances stated support of the petition, the High Court may be pleased to stay all further recovery proceedings In pursuance of the ex-parte order under action 73 of the APGST Act, 2017 bearing No. MA370824026281Z dated 16.08.2024 in Exhibit P-l and the ex-parte summary of order in Form DRC-07 vide reference No.ZD370824012335H for the period April 2022 to March 2023 m Exhibit P-2. Counsel for the Petitioner: SRI SAI SUNDEEP Counsel for the Respondent Nos. The Court made the following MANCHIKALAPUDI 1 to 4: GP FOR COMMERCIAL TAX order:

/ APHC010242212025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE NINTH 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: 16023/2025 Between; 1.SREE VISHWAKSEN CONSTRUCTIONS, (A PARTNERSHIP FIRM) THROUGH ITS MANAGING PARTNER VENKATA SIVA REDDY S/0. B. VENKATA REDDY, AGED 45 YEARS HAVING OFFICE AT 4-7-201-5, SBI COLONY PULIVENDULA, YSR KADAPA DISTRICT, AP - 516390 SRI. BHUMIREDDY ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST FAC, DOOR NO- 3-4-198-1, 3- 4-199, OPPT SIVALAYAM GUNTHA BAZAR, PULIVENDULA, YSR KADAPA DISTRICT ANDHRA PRADESH - 516390. 2.THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY TIRUPATI FLAT NOS. 101 AND 102,THUNGA RESIDENCY 19TH WARD, POSTAL COLONY RESIDENTIAL AREA RANI PARANTHAKA DEVI MARG, RENIGUNTA ROAD TIRUPATI -517501, ANDHRA PRADESH 3.DEPUTY ASSISTANT COMMISSIONER STATE TAX, DOOR NO-3-4- BAZAR, ANDHRA PRADESH - 198-1, 3-4-199, OPPT. SIVALAYAM PULIVENDULA, YSR KADAPA DISTRICT 516390. GUNTHA 4.THE STATE OF ANDHRA PRADESH, THROUGH ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, 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 of Mandamus or any other appropriate Writ, Order or Direction, quashing and setting aside the illegal and arbitrary action on the part of Respondent No. 1 in passing the ex-parte order under Section APGST Act, 2017 bearing No. MA370824026281Z dated . 8.2024 in Exhibit P-1 and the ex-parte summary of order in Form DRC-07 vide reference No. ZD370824012335H for the 2023 in Exhibit P-2 the invalid and illegal vide Notice u/s period April 2022 to March recovery made by Respondent No.2 79(1 )(c) of APGST Act, 2017 bearing No. GSTIN I • ^ Exhibit P-3 and the impugned endorsement and appeal erjection order for the period April 2022 to March 2023 passed by the Respondent No. 3 in Form GST APL-02 bearing ARN ZD371224043634H med 30.12.2024 in Exhibit P-6 aiong with the appeal rejection order bearing AO No. DIN3730122448515 dated 30.12.2024 in Exhibit P-7 and pass lA NO: 1 OF 2025 37ACHFS5690R1Z1 in in the^al'r TnZ circumstances stated in the affidavit fiied in support of the petition, the High Court may be pleased LTrf '^®=P°cclents to remove the debit freeze/ lien on the bank account bearing number 32933036825 with State bank of India Puhvenduia Branch, initiated vide Notice u/s 79(1 )(c) of APGST Act 2017 bearing No. GSTIN 37ACHFS5690R1Z1 in Exhibit P-k and pLs lA NO: 2 OF 209.^ Petition under Section 151 CPC in the affidavit filed i ' praying that in the circumstances stated p,„ H . . „ J" ‘fie petition, the High Court may be pleased Pleased to stay all further recovery proceedings i order under Section 73 in pursuance of the ex-parte MA370824026281Z dated 161.2:24mhibrP-^rd summary of order in Form DRC-07 vide reference No the period April 2022 to March 2023 ex-parte ZD370824012335H for in Exhibit P-2, and pass Counsel for the Petitioner: I.SAI SUNDEEP MANCHIKALAPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. 3 Th© Court m3d6 th© followinQ Ord©r; (per Hon'ble Sn Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to the Order of assessment, dated 16.08.2024, for the period April- 2022 to March-2023. 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. 2. 1 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! Us. 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.

4 Consequently, the Notice bearing No.GSTIN37ACHFS5690R1Z1, dated 09.12.2024 is also set aside. 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, pending miscellaneous applications, if any, shall stand closed. N. NAGAMMA ASSISTANT REGISTRAR //// SECTION OFFICER To,

HIGH COURT i DATED:09/07/2025 ORDER WP No.16023 OF 2025 t? I m g] ^ . Current Section ALLOWING THE W.P. WITHOUT COSTS