M/S A K Gupta And Company vs. The Assistant Commissioner St - Andhra Pradesh High Court, 24 June 2025

Cause title — parties, addresses and appearances

X APHC010181602025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF JUN^^ TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO o AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 9405 OF 2Q2fi Between: M/s. A K Gupta and Company, D.No. 6-120, Ground Floor, Ravinder Nagar, Galiveedu, Annamayya District, Andhra Pradesh -516 267 Rep. by its Proprietor, Sri. Ajay Kant Porwal, S/o.Kailash Nath Porwal, Aged about 44 Yoars. ...Petitioner AND 1. The Assistant Commissioner (ST), Rayachoty District, Andhra Pradesh. 2. The Additional Commissioner Andhra Pradesh. 3. Union of India, Represented by its Secretary, Ministry Delhi-110001. 4. State of Andhra Pradesh, Rep by its Principal Secretary Department, Velagapudi, Amaravathi, Guntur District, Circle, YSR Kadapa (ST), Appellate Authority, Tirupati of Finance, New Revenue (CT) Andhra Pradesh. ...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 an appropriate Writ, Order or direction preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 25-07-2023 passed under Section 74 of GST Act 2017 in Ref. No. 37ABDFA6481D1ZJ in not following the principles of natural justice, and the order and the show cause notice does not bearing DIN number and summary order in form GST DRC-07 does not bear signature without providing opportunity to personal hearing and does not meet the ingredients of section 74 as illegal arbitrary, unjust, improper, without authority of law and jurisdiction and contrary to the provisions of the GST Act 2017, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same. 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 grant STAY of collection of tax, penalty and interest as levied by the 1st Respondent pursuant to the impugned order dated 25-07-2023 in Ref. 37ABDFA6481D1ZJ pending disposal of the writ petition. Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondent Nos. 1, 2 & 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA)

The Court made the following order:

APHC010181602025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) H5S [3541] WEDNE AY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 9405/2025 Between: M/s A K Gupta And Company ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ KKUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rap) The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 25.07.2023. 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.

W.P.No.9405of2025 ^ 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.

2.3.

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 Goyal 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 "C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid. 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 order of assessment.

4.5.

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 of. Following the said Judgment, this Writ Petition is allowed setting aside the impugned order, dated 25.07.2023, and remanding the matter back 6. ' 2022 (63) G.S.T.L. 286 (SC)

W.P.No.9405of2025 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 purposes of limitation. There shall be no order as to costs. .4 As a sequel, interlocutory applications pending, if any shall stand closed. SECTION OFFICER //// To 1. The Assistant Commissioner (ST), Rayachoty Circle,YSR Kadapa District, Andhra Pradesh.

The Additional Commissioner (ST), Appellate Authority, Tirupati, Andhra Pradesh.

The Secretary, Union of India, Ministry of Finance, New Delhi-110001. 4. 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 Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]

Two CD Copies TF

HIGH COURT DATED:25/06/2025 ORDER WP NO. 9405 OF 2025 iS S( 2 4 OCT 2025 IS *9 S' rrentSectiojj^'J ALLOWING THE W.P., WITHOUT COSTS