BharatTaxGST

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

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WP/15075/2025HC Andhra PradeshGSTCNR APHC01029740202524 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM7 pages

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Cause title — parties, addresses and appearances
'I APHC010297402025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN 0;*'0 0i RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15075 OF Between: M/s. Sree Vishwaksen Constructions (A Partnership Firm) Through its I Siva Reddy, S/o. B. Venkata Reddy, aged 45 years having office at 4-7-201-5, SBI Colony, Pulivendula, YSR Kadapa District, AP - 516390 Managing Partner Sri. Bhumireddy Venkata ...Petitioner AND 1. The Assistant Commissioner (ST) (FAC) Oppt. Sivalayam Guntha Bazar Andhra Pradesh - 516390. 2. The Additional Commissioner (ST), Appellate Nos. 101 and 102, Thunga Residency, Residential area Rani Paranthaka Devi Marg - 517501, Andhra Pradesh 3. Deputy Assistant Commissioner (State Tax), 199, Oppt. Sivalayam Guntha Bazar, Pulivendula Andhra Pradesh - 516390. Door No- 3-4-198-1, 3-4-199, Pulivendula, YSR Kadapa District Authority, Tirupati Flat 19th Ward, Postal Colony Renigunta Road Tirupati Door No- 3-4-198-1, 3-4- YSR Kadapa District 4. The State of Andhra Pradesh, Through its Principal Secretary Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. to ...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 a Writ of Mandamus or any other appropriate Writ, Order or Direction, quashing and setting aside the illegal and arbitrary action part of Respondent No. 1 in passing the ex-parte order under Section 73 of on the the APGST Act, 2017 bearing No. MA370824026281Z dated 16.08.2024 i;: Exhibit P-1 and the ex-parte summary of order in Form DRC-07 vide reference No. ZD370824012316H for the period April 2020 to March 2021 in in Exhibit P-2, the invalid and illegal recovery made by Respondent No.2 vide Notice 79(1)(c) of APGST Act, 2017 bearing No. GSTIN 37AACHFS5690R1Z1 i . Exhibit P-3 and the impugned endorsement and appeal rejection order for the period April 2020 to March 2021 passed by the Respondent No. 3 in Form GST APL-02 bearing ARN ZD37122404361 IP 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. u/s in lA NO: 1 OF 202.*; 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 direct the Respondents to remove the debit freeze/ lien bearing number 32933036825 with State bank of India, initiated vide Notice u/s 79(1 )(c) of APGST Act, 2017 37AACHFS5690R1Z1 in Exhibit P-3. lA NO: 2 OF 20?.*^ 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 on the bank account Pulivendula Branch, bearing No. GSTIN stay all further r Section 73 of therecovery proceedings in pursuance of the - APGST Act, 2017 16.08.2024 in Exhibit P-1 and the Vide reference No. in Exhibit P-2. P®«t'oner: SAI SUNDEEP MANCHIKALAPUDI e or the Respondents: GP FOR COMMERCIAL The Court made the following ex-parte order under MA370824026281Z bearing No. dated 2D3708240123T6Htr™"'' for the period March 2020 -April 2021 TAX

order:

4 •%> APHC010297402025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] K ■:h 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: 15075/2025 Between: M/s. Sree Vishwaksen Constructions ...PETITIONER AND The Assistant Commissioner St Fac and Others ...RESPONDENT(S) Counsel for the Petitioner: I.SAI SUNDEEP MANCHIKALAPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 16.08.2024. 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.

2.

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.

W.P. No. 15075 of 2025 The question of the effect of non-inclusion of DIN number on 3. 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. Learned Government Pleader for Commercial Tax, would 4. 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 5. 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 16.08.2024, and remanding the matter back to the Assessing Officer, for passing fresh order in accordance with law. Consequently, Recovery Notice, dated 09.12.2024, is also set aside. Needless to say, the period from the date of the impugned assessment order. 6. '2022(6S)G.S.T.L 286 (SC)

W.P.No.15075 of 2025 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, interlocutory applications pending, if any shall stand closed. RAFS SHA1KM0HD assistant registrak //// To,

1.

The Assistant Commissioner (ST) FAC, Door No- Oppt. Sivalayam Guntha Bazar, Pulivendula, YSR Andhra Pradesh - 516390. 2. The Additional Commissioner (ST), Appellate Authority, Tirupati Nos. 101 and 102,Thunga Residency Residential area Rani Paranthaka Devi Marg, Renigunta Road - 517501, Andhra Pradesh

3.

The Deputy Assistant Commissioner State Tax 4-199, Oppt. Sivalayam Guntha Bazar, Pulivendula, District Andhra Pradesh - 516390. 4. The Principal Secretary to Government, Revenue Secretariat, Velagapudi, Amaravathi, Guntur District.

5.

One CC to Sri Sai Sundeep Manchikalapudi Advocate [OPUC]

6.

Two CCs to GP for Commercial Tax, High Court [OUT]

7.

Two CD Copies 3-4-198-1, 3-4-199, Kadapa District Flat 19th Ward, Postal Colony Tirupati Door No- 3-4-198-1, 3- YSR Kadapa (CT-II) Department, of Andhra Pradesh TF

*L HIGH COURT DATED:25/06/2025 ORDER WP NO. 15075 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.