BharatTaxGST

Naga Venkata Mallikarjuna Rao Dosapati vs. The Assistant Commissioner (St)(Fac)

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WP/12362/2025HC Andhra PradeshGSTCNR APHC01024295202508 May 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI5 pages
For Petitioner: SRI C.SANJEEVA RAOFor Respondent: GP FOR COMMERCIAL TAX

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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 PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE B.V.L.N.CHAKRAVARTHI WRIT PETITION NO: 12362 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 Commissjoher <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 1. 2. 3. 4. ...Respondents 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 3719032596203/ZD3703250258938 dated 19.03.2025 (Ex.PI) on the' solitary ground of limitation and the impugned order passed for the tax period(s) 01.04.2021 to 31.03.2022 (demand raised at Rs.96,876/-) by the 1®* respondent dated 19.08.2024 nd 4s. vide Order No. ZD3703250258938 (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. 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 to grant stay of all further proceedings, including recovery, pursuant to the impugned assessment order passed by the 1st 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

The Court made the following order:

APHC010242952025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] mi 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: 12362/2025 Between: Naga Venkata Mallikarjuna Rao Dosapati ...PETITIONER AND The Assistant Commissioner Stfac and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.CSANJEEVARAO 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 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. I I I 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

3.

I

Supreme Court in the case of Pradeep Goyal 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 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.

4.

Learned Government Pleader for Commercial Tax would that the petitioner having availed the remedy of appeal and having failed said appeal, cannot be permitted to challenge the order of 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 (herein contend in the assessment. 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 till the date of receipt of these orders shall be excluded for the limitation. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand assessment order, purposes of closed. ^2022(63) G.S.T.L. 2»b N NAGAMMA assistant SECTION^FFICER //// r/c:T^rFAC1 Eluru-ll Circle, Eluru Division, 1 The Assistant Commissioner (ST)(FAC), tiur (ST), Appellate Authority, Vijayawada, To, 2 The Additional Commissioner NTR District. State of Andhra Pradesh, A.P.

3.

The Rev. (CT-ll) Department Secretariat, Velagapudi, Guntur District. Rao, Advocate [OPUC] High Court of Andhra Pradesh.

5.

One CC to Sri C Sanjeeva CCS to GP for Commercial Tax

6.

Two [OUT]

7.

Two CD Copies RAM

HIGH COURT DATED:09/05/2025 ORDER WP.No.12362 of 2025 ALLOWING THE WP WIHTOUT 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.