Sannareddy Chandra Sekhar Reddy vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
order ZD370623005422R dated 06.06.2023 passed by the 3'"^ Respondent, pendency of writ petition. Counsel for the Petitioner: SRI K. V. ADITYA CHOWDARY Counsel for the Respondents; GP FOR COMMERCIAL TAX The Court made the following: ORDER
APHC010257982025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE EIGHTEENTH 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: 13085/2025 Between: Sannareddy Chandra Sekhar Reddy ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner:
K V ADITYA CHOWDARY 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 the order of assessment, dated 06.06.2023. An appeal filed I 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 contain a DIN number. ...RESPONDENT(S)
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 3. on 2 4 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 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 aside the impugned order, dated 06.06.2023 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 till the date of receipt of this order shall be excluded for the limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if assessment order, purposes of any, shall stand closed. 2022 (63) G.S.T.L. 286 (SC) N NAGAMMA ASSISTANT REGISTRAF^ / Jf—1 ! OFFICER //// SEC To, 1 Thp Princioal Secretary Commercial Taxes Department, St^e of Indhra pfadesh Seaetariat Buildings, Velagapudi, Guntur Drstnct. Additional Commissioner, State Tax
The Appellate Authority, , . , Department, Tirupati, Tirupathi District State Tax Department, Gudur Circle,
The Assistant Commissioner Chittoor Division. Tirupathi District
One CC to Sri K. V. Aditya Ghowdary, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Three C.D. Copies Cnr (gsg)
HIGH COURT DATED:18/06/2025 ORDER WP.No.13085 of 2025 ^ 01 JUL 2025 )% ss^ «2\ Co rr»ntSectigaxv5 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.