Sri Lakshmi Narayana Constructions vs. The State Of Ap
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Cause title — parties, addresses and appearances
order or direction, declaring the assessment order dated 21.07.2022 may passed by the 3rd respondent for the period FY 2018-19 as illegal, ^iT^ounts to double taxation, without DIN, violation of principles of natural justice and set aside the same, also to set aside the consequential bank recovery notice GST DRC-13 dated 19.10.2023 and attachment of immovable property GST DRC-16 dated 23.08.2022. 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 pending disposal of the writ petition, to grant stay of all further proceedings pursuant to assessment order AAO NO.ZH370722OD10211 dated: 21.07.2022 passed by respondent No.3, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI. A V BADRA NAGA SESHAYYA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010244932025 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: 12822/2025 Between: Sri Lakshmi Narayana Constructions ...PETITIONER AND ...RESPONDENT(S) The State Of Ap and Others Counsel for the Petitioner:
A V BADRA NAGA SESHAYYA Counsel for the Respondent{S):
GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri justice R. Raghunandan Rao) The petitioner was served with the order of assessment, dated 21.07.2022, passed by the 3''^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-2019. This assessment order of the 3^^ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, dated 21.07.2022, is challenged by the petiti^er, on various grounds, including the ground that the said proceeding 2. did not contain the petitioner has been a DIN number. The attached for petitioner also stated that recovery of amount. Pleader for IS no DIN number the account of 3. Learned Government instructions, submits that there i Commercial Tax, on the impugned order. on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Supreme Court i on Act, came to be 'n the case of Pradeep Goya/ Court, after noticing the considered by the Hon’ble ^s. Union of India <S Ors\ The Hon’ble Supreme provisions of the Act and the circular issued by the Central referred to Board of Indirect Taxes and Customs (herein not contain a DIN as ‘C.B.I.C.”), had held that an order, which does number would be non-est and invalid.
A Division Bench of this Court in the case of M/s. The Deputy Assistant Commissi circular, dated 23.12 2019 issued by the had held that mitigate against the Enterprises Us. Cluster ■‘oner(ST).2,Kadapa^ bearing No. 128/47/2019 the basis of the ci , on -GST, would Bench of non-mention of a DIN number ». cu. i„ „„rra’iTcrT would require the order to be validity of such t/s. The also held that non-mention ofa DIN number set aside. 6- In view of the aforesaid ijudgments and the ci in this order, which ■ set aside. circular issued by the was uploaded C.B.I.C., the non-mention of a DIN number i in the portal requires the impugned order to be 7. Accordingly, this Writ Petition iIS disposed of passed by the 3^^ setting aside the respondent, with assessment, after giving notice to ■ said order. The period from order of liberty to the 3''* assessment, dated 21.07.2022, respondent to conduct fresh r assigning a DIN number to the the petitioner and 2022 (63) G.S.T. L. 286 (SC) 3*2024 (88) G.S.T.L. 179 (A.P.) 2fe4(88)G.S.T.L.303(A.P.)
3 the date of the impugned 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. Cri/. A VENU GOPAL RAO assistant REGI^RAR SECTION OFFICER //// To,
The Principal Secretary Revenue (CT) Department, State of AP, Secretariat, Velagapudi, Guntur District, A.P.
The Chief Commissioner of State Tax, Kunehanapalli. 3 The Assistant Commissioner(ST)(FAC), Circle-I, Anatapuramu. 4 -jhi Assistant Cogpmissioner(ST),. Circle-l, Anatapuramu. ♦ 4 I ^ '‘f Deputy Assistant:Commissioner(ST), Circle-l Ananthapuramu.
One V Badra Naga Seshayya Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
Three CD Copies 5 he GSC
• « HIGH COURT DATED;18/06/2025 \ ORDER WP.No. 12822 of 2025 Of I OrOCT 2025 ^. Current Secuon . ^*4£?»PATC«<ffi3 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.