Duthapati Traders vs. The Assistant Commissioner Of State Tax

J.N VENKATA SURESH KUMAR Counsel for the Respondent{S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to the impugned show-cause notice and along with its summary orders, dated 17.04.2023 and the order of assessment, dated 26.07.2023, Passed by the 1®‘ respondent. An appeal filed against these said orders 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 these orders, the petitioner has approached this ^ourt, on the ground that, these orders does not contain a DIN number. 2. 2

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! \/s. 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 these orders.

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 5. of. Following the said Judgment, this Writ Petition is allowed setting aside the impugned show-cause notice and along with its summary orders, dated 17.04.2023 and the order of assessment, dated 26.07.2023 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 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.

As a sequel, pending miscellaneous applications, if any, shall stand closed. T 2022 (63) G.S.T.L. 286 (SC) P. VINOD KUMAR assistant registrar //// FICER SECTION To 1. The Assistant Commissioner of State Tax, Nellore-lll Circle, Narthaki Centre, R.R. Street, SPS Nellore District, Andhra Pradesh. PIN 524001. 2. Appellate Authority, at Thirupathi, Flat No 101, Thunga Residency, Rani Paranthaka Devi Marg Koraameenugunta, Renigunta Road, Thirupathi- PIN 517501. 3. The Secretary to Government of A.P. Revenue (CT) Department, State of Andhra Pradesh, the Government of A.P. Secretariat Buildings, Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN 522 503. 4. One CC to Sri J.N Venkata Suresh Kumar, Advocate [OPUC]

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

Three C.D. Copies. Cnr h - ■ -f V y f-''