A Chandraiah vs. Additional Commissioner And Appellate Authority
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Cause title — parties, addresses and appearances
The Court made the following order:
‘5 APHC010285672025 IN THE HIGH COURT OF ANDHRA AT AMARAVATI (Special Original Juri iction) si® PRADESH [3541] WEDNE AY, THE TWENTY FIFTH day OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT the honourable SRI JUSTICE the honourable smt justice sumathi WRIT PETITION NO: 1449l/?n9<; R RAGHUNANDAN RAO JAGADAIVI Between: A Chandraiah -.petitioner AND Appellate Authority and Additional Commissioner And Others Counsel for the Petitioner: 1.M VJ K KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX .-RESPONDENT(S)
The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was 10.10.2023, 09.10.2023, 2020-21, 2021-22 subjected to various orders of assessments, dated 10.10.2023 and 10.10.2023 for the tax periods 2017-18 and 2022-23 respectively. An appeal filed against the said orders came to be 2 RRR, J & JS, J”* W.P.N0.14491 of 2025 rejected, on the ground that, the appeal has been filed beyond the period of limitation provided for filing of such appeal. Aggrieved by the orders of assessments, the petitioner has approached this Court, on the ground that, the orders of assessments do not 2. contain 9 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 ‘V.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid. 3. 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 orders of assessments.
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 the original order would be maintainable even if the appeal has been disposed 5. of. ^ 2022 (63) G.S.T.L. 286 (SC)
3 RRR, J&JS,J W.P.No.14491 of 2025 Following the said Judgment, this Writ Petition is allowed setting aside the impugned orders, dated 10.10.2023, 09.10.2023, 10.10.2023 and 10.10.2023, for the tax periods 2017-18, 2020-21, 2021-22 and 2022-23 respectively, and remanding the matter back to the Assessing Officer, for passing fresh orders in accordance with law. Needless to say, the period from the date of the impugned assessment orders, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order 6. as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. SHAIK WIOHD RAH assistant registrar //// ICER To,
The Additional Commissioner (ST) and Appellate Authority, Tirupati, Tirupati District, Andhra Pradesh.
The Deputy Assistant Commissioner (ST)-1, O/o. Commissioner (ST), Gudur Circle, Andhra Pradesh.
The Assistant Commissioner (ST), Gudur Circle, Gudur, SPSR Nellore District Andhra Pradesh.
The Secretary, Union of India, Ministry of Finance, New Delhi -110001. 5. The Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
One CC to Sri M V J K Kumar, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
One CC to O/o. Assistant Solicitor General of India, High Court Andhra Pradesh. [OPUC]
Two CD Copies Assistant Gudur, SPSR Nellore District, of TF
HIGH COURT DATED:25/06/2025 ORDER WP NO. 14491 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.