BharatTaxGST

M/S Madamanchi Sankaraiah vs. Assistant Commissioner Of State Tax

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WP/13742/2025HC Andhra PradeshGSTCNR APHC01023503202517 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM6 pages
For Petitioner: SRI. J.N VENKATA SURESHFor Respondent: GP FOR REGISTRATION

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Cause title — parties, addresses and appearances
SJ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE ^ PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMT JUSTICE SUMATHI JAGADAM r WRIT PETITION NO: 13742 OF 2025 Between: M/s Madamanchi Sankaraiah, Represented by the legal heir of the Proprietrix Smt. Madhamanchi Lahari, Door No 101, Krishna Sai Residency, New Military Colony, Podalakur Road, SPSR Nellore District, Andhra Pradesh PIN 524004. ...Petitioner AND 1. Assistant Commissioner of State Tax, D.No- 15-505/2,2nd Floor, C.T. Complex, R R Street, SPSR Nellore District, Andhra Pradesh PIN- 524001, 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), A.P, PIN - 522 503. The Sub-Registrar of Registrations and Stamps, D.No-1-83, Srinivasapuram Steel, Balaji Nagar, Podalakur, SPSR Nellore District A.P, PIN-524345.x Sri S.D. Amanulla, Special class contractor, D.No- 24-2-644, Saraswathi Nagar, Nellore - SPSR Nellore District, A.P, PIN - 524^. ...Respondents 2. 3. 4. Petition under Articie 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate writ, order or direction . - nature of.Writ of Mandamus, quashing the impugned claimed orders of the Assistant Commissioner(ST). Nellore II circle dated 2022 and also the letter of the Deputy Assistant Commissioner Nellore II cirdp. to the Sub Registrar of Registrations, Podalakur, dated 14- 03-2024 and the garnishee notice issued by the Deputy Assist^t Commissioner(ST)- I, Nellore II circle, to Sri S.D. Amanulla, Nellore./^ may more in the common 31-05- (ST)- II. 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 pleased to stay the collection of the disputed tax of Rs. 10,09,727 + Rs. 10,09,727 , the interest of Rs.9.55,395 + Rs.9.55,395 and the penalty of Rs.2,52,431 + Rs.2,52,431 (Total Rs.44,35,106) for the various reasons may be mentioned in detail in this affidavit (part-B); and to pass such other order or the orders in the interest of Justice, lest the Petitioner irreparable economic loss. The levy of tax, penalty and interest has no legs to stand. The balance of will be put to convenience is clearly in favour of the petitioner and against the Respondents. Counsel for the Petitioner: SRI. J.N VENKATA SURESH Counsel for the Respondent Nos. 1 and 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: GP FOR REGISTRATION

The Court made the following order: KUMAR STAMPS

APHC010235032025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] b ■ WEDNE AY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13742/2025 Between: ...PETITIONER M/s Madamanchi Sankaraiah AND ...RESPONDENT(S) Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX 2.GP FOR REGISTRATION AND STAMPS The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, dated 31.05.2022, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period April-2019. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, dated 31.05.2022, is challenged by the petiffOftpr, on various grounds, including the ground that the said proceeding 2. 2 did not contain a DIN number. The petitioner also stated that the account of the petitioner has been attached for recovery of amount.

3.

Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned order. on 4. 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 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. on \

5.

A Divisio Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that on non-mention of a DIN number would require the order to be set aside.

6.

In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the assessment order, which was uploaded in the portal, requires the assessment order to be set aside.

7.

Accordingly, this Writ Petition is disposed of setting aside the assessment order, dated 31.05.2022, passed by the 1®‘ respondent, with liberty to the 1®* respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

3 m the date of the impugned order, till the date of excluded for the purposes of limitation. There shall be As a sequel, pending miscellaneous applications, if any, shall receipt of this Order shall be no order as to costs. stand closed. K KASIRAO ACHARI ASSISTANT REGISTRAR / //// SECTION OFFICER To,

1.

The Assistant Commissioner of State Tax, D.No- 15-505/2,2nd Floor, C.T. Complex, R R Street, SPSR Nellore District, Andhra Pradesh PIN- 524001,

2.

The Secretary to Government of. State of Andhra Pradesh, Revenue (CT) Department, Government of A.P. Secretariat Buildings, Velagapudi, Mangalagiri Mandal, Guntur (District), A.P, PIN - 522 503. 3. The Sub-Registrar of Registrations and Stamps, D.No-1-83, Srinivasapuram Steel, Balaji Nagar, Podalakur, SPSR Nellore District A.P, PIN-524345. One CC to Sri. J.N Venkata Suresh Kumar Advocate [OPUC]

4.

Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. 5. [OUT] Two CCs to GP for Registration and Stamps, High Court Of Andhra Pradesh. [OUT]

6.

Three CD Copies

7.

GSC

HIGH COURT DATED; 18/06/2025 ORDER WP.No.13742of2025 ST 01 AUG 2025 fentSectio disposing the wp 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.