S V T Agro Foods vs. Deputy Assistant Commissioner - Andhra Pradesh High Court, 24 June 2025

Cause title — parties, addresses and appearances

APHC010302572025 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 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15178 OF 2025 Between: M/s. S V T Agro Foods. Represented by the Proprietor Sri Srinivasulu Gowrisetty, Praja Clinic 28-1-578, ZH Nagar Last Street, 4th street. Kisan Nagar, Nellore, SPSR Nellore, Andhra Pradesh PIN524002. ...Petitioner AND 1. Deputy Assistant Commissioner-ll, O/o Assistant Commissioner(ST), Nellore-lll, Circle, D.No 15-505/2,3rd Floor, C.T. Complex, R R Street, Nellore, Sri Potti Sriramulu Nellore Andhra Pradesh-524001 2. Appellate Authority at Thirupathi, Flat No 101, Thunga Reidency, Rani Paranthaka Devi Marg Koraameenugunta, Renigunta Road, Thirupathi- PIN 517501. 3. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN - 522 503 ...Respondents Petition under Article 226 of the Constitution of India is filed 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, more in the nature of Writ of Mandamus, setting aside the impugned alleged Intimation of Tax Ascertained in part-A of the Form GST DRC-01A dated 22-07-2024 and its 2 summaries, the alleged show-cause Notice dated 01-08-2024 and its 2 summaries in Form GST DRC-01 dated 02-08-2024, and the alleged orders dated 19-09-2024 and its 2 summaries in Form GST DRC-07 dated 19-09-2024 issued by the Respondent Nol and the endorsement of the Respondent No.2 dated 21-02-2025. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the above communications viz., the alleged order and its 2 summaries in Form GST DRC-07 dated 19-09-2024 of the Respondent No:1 and also the endorsement of the Respondent No:2 dated 21-02-2025 with immediate effect for the above detailed reasons; and to pass such other order or orders in the interest of Justice, lest the petitioner will be put to irreparable economic loss. The balance of convenience is clearly in favour of the petitioner and against the Respondents. Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010302572025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] HILL’S 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 SUWIATHI JAGADAM WRIT PETITION NO: 15178/2025 Between: S V T Agro Foods ...PETITIONER AND Deputy Assistant Commissioner and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 19.09.2024. 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 2. contain a DIN number.

RRR,J & JS,J The question of the effect of non-inctusion 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 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 “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 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 6. aside the impugned order, dated 19.09.2024, 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 purposes of limitation. There shall be no order as to costs. 2022 (63)U5.S^.L. 286 (SC)

RRRJ & JS,J As a sequel, interlocutory applications pending, if any shall stand closed. /- B. CHITTI JOSEPH ASSISTANT REGISTRAR //// SECTION OFFICER To,

The Deputy Assistant Commissioner, O/o Assistant Commissioner(ST), Nellore-lll, Circle, D.No 15-505/2,3rd Floor, C.T. Complex, R R Street, Nellore, Sri Potti Sriramulu Nellore Andhra Pradesh-524001

The Appellate Authority at Thirupathi, Flat No 101, Thunga Reidency, Rani Paranthaka Devi Marg, Koraameenugunta, Renigunta Road, Thirupathi-PIN 517501. 3. The Secretary to Government of A.P. Revenue (CT) Department, GovernmentofA.P. Secretariat Buildings Velagapudi, Guntur.

One CC to Sri J N Venkata Suresh Kumar Advocate [OPUC]

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUf]'

Two CD Copies ‘ TF

9 HIGH COURT DATED:25/06/2025 ORDER WP NO. 15178 OF 2025 jg 19 SEP 2025 )S) yAu' '^iM^jirent SectioijX*>'* ALLOWING THE W.P., WITHOUT COSTS