BharatTaxGST

Sree Vishwaksen Constructions vs. The Assistant Commissioner

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WP/15118/2025HC Andhra PradeshGSTCNR APHC01029737202524 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM6 pages
For Petitioner: SRI SAI SUNDEEP MANCHIKALAPUDIFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
\ APHC010297372025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTYFIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15118 OF 2025 Between: M/s. Sree Vishwaksen Constructions, (A Partnership Firm) Through its Managing Partner Sri. Bhumireddy Venkata 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 ...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. 101 102, 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 3-4-198-1, 3-4-199, Oppt. Sivalayam Guntha Bazar, Pulivendula, YSR Kadapa District Andhra Pradesh - 516390. 4. The State of Andhra Pradesh, Through its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. ^ ...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 on the part of Respondent No. 1 in passing the ex-parte order under Section 73 of the APGST Act, 2017 bearing No. MA370824026281Z dated 16.08.2024 in Exhibit P-1 and the ex-parte summary of order in Form DRC-07 vide reference No. ZD370824012307G for the period April 2019 to March 2020 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 37AACHFS5690R1Z1 in Exhibit P-3 and the impugned endorsement and appeal rejection order for the period April 2019 to March 2020 passed by the Respondent No. 3 in Form GST APL-02 bearing ARN ZD371224043603M 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. 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 direct the Respondents to remove the debit freeze/ lien on the bank account bearing number 32933036825 with State bank of India, Pulivendula Branch, initiated vide Notice u/s 79(1 )(c) of APGST Act, 2017 bearing No. GSTIN 37AACHFS5690R1Z1 in Exhibit P-3. Counsel for the Petitioner: SRI SAI SUNDEEP MANCHIKALAPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010297372025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] t: ■> T-r -■ sSS 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: 15118/2025 Between: Sree Vishwaksen Constructions ...PETITIONER AND The Assistant Commissioner and Others Counsel for the Petitioner: TSAI SUNDEEP MANCHIKALAPUDI 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 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. ...RESPONDENT(S) was 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.

2 RRR,J & Js W.P.No.lSns of 2025 non-inclusion of DIN number considered by the Hon’ble Union of India & Ors\ provisions of the Act and the and Customs (herein an order, which does not contain

3.

The question of the effect of on proceedings, under the G.S.T. Act, came to be Supreme Court i in the case of Pradeep Goya! l/s. after noticing the The Hon’ble Supreme Court, circular issued by the Central referred to Board of Indirect Taxes as“C.B.I.C/), had held that a DIN number would be non-est and invalid.

4.

Learned Government contend that the petitioner failed in the said Pleader for Commercial Tax, would remedy of appeal and having permitted to challenge the having availed the appeal, cannot be order of assessment. 5- A Division Bench of this Court, i W.P.No.31675 of2023, had held, i the original order would be in its order, dated 18.12.2023, in . in similar circumstances that maintainable even if the a challenge to appeal has been disposed of.

6.

Following the said Judgment^ aside the impugned order, dated to the Assessing Officer, for Consequently, Recovery Needless to this Writ Petition is allowed setting remanding the matter back 16.08.2024, and passing fresh order iin accordance with law. Notice, dated 09.12.2024 i > IS also set aside, of the impugned assessment say, the period from the date order. ‘2022 (63) G.S.T.L. 286 (SC)

3 RRRJ & JS,J W.P.No.l5118of2025 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. P. VINOD KUMAR ISTRAR assistant R1 //// SECTION OFFICER To,

1.

The Assistant Commissioner, (ST) (FAC) Door No 3-4-198-1, 3-4-199, Oppt. Siyalayam Guntha Bazar, Pulivendula, YSR Kadapa District Andhra Pradesh - 51639Q;

2.

The Additippal Commissioner ST, Appellate Authority, Tirupati Flat Nos. 101 102, Thunga Residency 19th Ward, Postal Colony Residential Rani Paranthaka Devi Marg, Renigunta Road Tirupati - 517501, Andhra Pradesh

3.

The Deputy Assistant Commissioner State Tax, Door No 3-4-198-1, 3- 4-199, Oppt. Sivalayam Guntha Bazar, Pulivendula, YSR Kadapa District Andhra Pradesh - 516390. 4. The Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur Distric

5.

One CC to Sri Sai Sundeep Manchikalapudi Advocate [OPUC]

6.

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

7.

Two CD Copies area TF

\ HIGH COURT DATED:25/06/2025 <\T A.v/; ORDER WP NO. 15118 OF 2025 ! I 2 3 OCT 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.