Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH
AMARAVATI
(Special Original Jurisdiction)
FRIDAY, THE NINTH DAY OF MAY
TWO THOUSAND AND TWENTY FIVE
A
-yk
PRESENT
THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO
A
AND
THE HONOURABLE SRI JUSTICE B.V.L.N.CHAKRAVARTHI
WRIT PETITION NO: 12459 OF 2025
Between:
Naga Venkata Mallikarjuna Rao Dosapati, Proprietor of M/s. Lakshmi
Srinivasa General
Stores,
22-130,
Bank
Street,
Pathapeta,
Nuzvid-
521201, Krishna District
...Petitioner
AND
The Assistant Commissioner (ST)(FAC), Eluru-ll Circle, Eluru Division,
Eluru.
The Additional Commissioner (ST),
, Appellate Authority, Vijayawada,
NTR District.
The State of Andhra Pradesh, Rev. (CT-II) Department, A.P.
Secretariat, Velagapudi, Guntur District.
The Union of India, Rep. by its Secretary (Finance), Ministry of Finance,
Department of Revenue, No. 137, North Block, New Delhi - 110 001
...Respondents
1.
2.
3.
4.
Petition under Article 226 of the Constitution of India praying that in
the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue of a Writ of Mandamus or in the nature of mandamus
or any other appropriate writ or order or direction declaring the action of 2
respondent in rejecting the appeal at the admission stage and issued the
endorsement
bearing
A.O.
No
DIN
3719032535343/ZD3703250258756
dated
19.03.2025
(Ex.PI) on
the
solitary ground
of
limitation
and
the
impugned order passed for the tax period(s)
- 01.04.2022 to 31.03.2023
(demand raised at Rs.3,73,564/-) by the 1®‘ respondent dated 19.08.2024
nd
4
vide Order No. ZD3703250258756 (Ex.P2), as arbitrary, illegal, violative of
principles of natural justice, apart from being violative of Articles 14 and
19(1)(g) and 265 of the Constitution of India.
^
.
IA 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
to
grant
stay
of
all
further
proceedings,
including
recovery,
pursuant to the impugned assessment order passed by the 1®' respondent
dated 19.08.2024, for the tax period 2020-21 to 2022-23 pending disposal
of the writ petition, in the interest of justice.
Counsel for the Petitioner: SRI C.SANJEEVA RAO
Counsel for the Respondents: GP FOR COMMERCIAL TAX
Counsel for the Respondents: SRI PASALA PONNA RAO,
DEPUTY SOLICITOR GENERAL OF INDIA
The Court made the following order:
/
1
»
I.
APHC010242982025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3535]
FRIDAY, THE NINTH DAY OF MAY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI
WRIT PETITION NO: 12459/2025
Between;
Naga Venkata Mallikarjuna Rao Dosapati,
AND
The Assistant Commissioner Stfac and Others
Counsel for the Petitioner:
1.CSANJEEVARAO
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 order of assessment, dated 19.08.2024. The appeal filed against
the said order came to be disposed on the ground that the appeal has been
filed beyond the period of limitation provided for filing of such appeal.
...PETITIONER
...RESPONDENT{S)
]
J
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.
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! Vs. Union of India & Ors\ 3. ^ 2022 (63) G.S.T.L. 286 (SC)
2 The Hon’ble Supreme Court, after noticing the circular issued by the Central Board of Indirect Taxes referred to as “C.B.I.C.”), had held that number would be non-est and invalid.
4.Learned Government Pleader for Commercial Tax that the petitioner having availed the remedy of appeal said appeal, cannot be permitted to challenge the order of provisions of the Act and the and Customs (herein an order, which does not contain a DIN would contend and having failed in the assessment.
5.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.
6.Following the said Judgment, this Writ Petition is allowed setting aside the impugned order, dated 19,08.2024, 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 these orders shall be excluded limitation. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand M SRINIVAS ASSISTANT R^ISTRAR SECTION OFFICER 'l. The Assistant Commissioner (ST)(FAC), Eluru-ll Circle, Eluru Division,
2.The Additional Commissioner (ST), Appellate Authority, Vijayawada, 3 The State of Andhra Pradesh, Rev. (CT-ll) Department, A.P. Secretariat, Velagapudi, Guntur District. 4 The Secretary (Finance), Ministry of Finarice Union of India Department of Revenue, No.137, North Block New Delhi - 110 00 . ^ One CC to Sri C Sanjeeva Rao, Advocate [OPUC] , n j-
6.One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India 7 ^^vo^CCs to GP for Commercial Tax, Fligh Court of Andhra Pradesh. ■[OUT]
8.Two CD Copies for the purposes of closed. //// To RAM
high court \ DATED:09/05/2025 ■ 21 JUN 2125 ° ORDER WP.No. 12459 of 2025 'fX rn O C-j/ ALLOWING THE WP WITHOUT COSTS
