BharatTaxGST

M/S. Vijaya Lamp House vs. State Of Andhra Pradesh

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WP/14473/2025HC Andhra PradeshGSTCNR APHC01028571202517 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM7 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY. THE EIGHTEENTH 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: 14473 OF 2025 Between: M/s. Vijaya Lamp House, Door No. 2-15-43. Sattenapalli Road. Revenue Ward No. 02. Enugula Bazar, Narasaraopet, Palnadu District, Rep. by its Proprietor Sri. Venkateswarlu Gattupalli, S/o. Polaiah, Aged about 48 Years. ...PETITIONER AND 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, 2. The Appellate Authority and Additional Commissioner (ST), Vijayawada, NTR District, Andhra Pradesh. 3. The Deputy Assistant Commissioner-ll (ST). Sattenapalli Circle, Guntur -II Division, Sattenapalli, Palnadu District, Andhra Pradesh. 4. The Assistant Commissioner (ST). Narasaraopet Circle, Narasaraopet, Palnadu District, Andhra Pradesh. 5. Branch Manager, ICICI Bank, Narasaraopet. Palnadu District, Andhra Pradesh. Andhra Pradesh. ...RESPONDENTS of India praying that in the circumstances stated in the affidavit fiied therewith, the High Court Petition under Article 226 of the Constitution may be pleased to issue a Writ, order, proceeding/direction particularly in the nature of Writ of MANDAMUS declaring the impugned endorsement of 30.05.2025 of as also GST DRC as illegal, non-application of mind, without signature well as DIN/RFN, in levy of GST on the estimated sale value in the face of actual ground stock physically available on 01-02-2024 without considering the objections including the available stock position as illegal, arbitrary, improper and without authority of law as also contrary to the Principles of Natural Justice and grant. 2nd Respondent and adjudication proceedings 31-12-2024 07 summary order dated 02-01-2025 issued by the 3rd Respondent arbitrary, improper, unfair, due to as lA NO: 1 OF 202fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant permission to challenge the GST DRC 07 summary order dated 02-01-2025 r/w adjudicatory order 31-12- 2024 on merits. \A NO: 2 OF 7C\9R Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay all further proceedings, including recovery of balance of disputed tax as also penalty in terms of the Adjudication Order of 31-12-2024 alongside GST DRC 07 summary dated 02- 01-2025 without signature and DIN/RFN pending disposal of Writ Petition or else the Petitioner would suffer great prejudice. lA NO: 3 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased may be pleased to direct the 4'^ Respondent to release the personal account of the proprietor mentioned above from attachment pending disposal of the Writ Petition. Counsel for the PetitionerSRI. M V J K KUMAR Counsel for the Respondents No.1,2,3,4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: —

The Court made the following: ORDER

i APHC010285712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) l; [3541] Fi: ■iT* WEDNE AY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT the honourable SRI JUSTICE R RAGHUNANDAN RAO -j-he honourable smt justice SUMATHI JAGADAM WRIT PETITION NO: 14473/2025 Between; ...PETITIONER Lamp House M/s. Vijaya AND ...RESPONDENT(S) State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.MV J KKUMAR 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 to order of assessment, dated 02.01.2025. An appeal filed against Qpder came to be rejected, on the ground that, the appeal has been filed beyond the period of limitation provided for filing of such appeal. subjected the said Aggrieved by the order of assessment, the petitioner has approached this Court, on the ground that, the order of assessment does not piN number. 2. contain a 2 RRR,J&JS,j W.P.No.14473 of 2025 ^ The question of the effect of non-inclusion of DIN number on 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.

3.

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 4. 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 02.01.2025, 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 6. limitation. There shall be no order as to costs. ' 2022 (63) G.S.T.L. 286 (SC)

3 RRRJ & JS,J W.P.No.14473 of 2025 As a sequel, interlocutory applications pending, if any shall stand closed. K. TATA RAO DEPUTY REGISTRAR //// SECTION OFFICER

1.

The Principal Secrertary, State of Andhra Pradesh, (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

2.

The Appellate Authority and Additional Commissioner (ST), Vijayawada, NTR District, Andhra Pradesh.

3.

The Deputy Assistant Commissioner-ll (ST), Sattenapalli Circle, Guntur -II Division, Sattenapalli, Palnadu District, Andhra Pradesh.

4.

The Assistant Commissioner (ST), Narasaraopet Circle, Narasaraopet, Palnadu District, Andhra Pradesh.

5.

The Branch Manager, ICICI Bank, Narasaraopet. Palnadu District, Andhra Pradesh.

6.

One CC to SRI. M V J K KUMAR Advocate [OPUC]

7.

Two CCs to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT]

8.

Three CD Copies To, nm

HIGH COURT DATED: 18/06/2025 ORDER WP.No.14473 of 2025 ^ 0 7 JUL 2025 Sectigpx^^ ALLOWING 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.