Katyayani Constructions vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
Order or Direction may more particularly in the nature of MANDAMUS holding that the impugned Assessment, Penalty and Interest Order in Form GST DRC-07, passed by the First Respondent, RFN MA376924034398G, dated 19-09- 2024, for the F.Y.s 2021-22, 2022-23 and 2023-24 (up to February, 2024), which does not contain DIN and which was passed for three Assessment Years, and which was passed by invoking S. 74 even though the ingredients for invoking the same are not available, as without juri iction, non-est, invalid, contrary to law and illegal and even on merits not sustainable, and consequently set aside the same, or in the alternative set aside the impugned Endorsement, dated 25-03-2025, vide A.O. No. DIN3725032596141, dated 25-03-2025, issued by the Second Respondent rejecting the Appeal Nos. 290, 300 and 301/2024-25/KDP, dated 25-03- 2025, filed by the Petitioner against the impugned Order of the First Respondent, on the ground of limitation, and direct him to entertain the said appeals and dispose of the same on merits. lA NO: 1 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 to grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment, Penalty and Interest Order in Form GST DRC-07, passed by the First Respondent, RFN: MA370924034398G, dated 19-09-2024, for the F.Y.s 2021-22, 2022- 23 and 2023-24 (up to February, 2024). Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondent Nos.1 to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
;^pHC010225552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11736/2025 Between: Katyayani Constructions ...PETITIONER AND Xhe Assistant Commissioner and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX
The Court made the following Order: (perHon’ble Srl Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 19.09.2024. 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. / ■H.
2
Aggrieved by the order of approached this Court on the ground that the contain a DIN number. assessment, the petitioner has order of assessment does not 3. The question of the effect of proceedings, under the G.S.T. Act Supreme Court in the non-inclusion of DIN number on came to be considered by the Hon’ble case of Pradeep Goya! Vs. Union of India & The Hon’ble Supreme Court, after noticing the Ors\ provisions of the Act and the and Customs (herein an order, which does not contain a DIN circular issued by the Central Board of Indirect Taxes referred to as had held that number would be non-est and invalid.
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 would contend and having failed in the assessment.
A Division Bench of j:his Court in its order, dated 18.12.2023 i n 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 19.09.2024, to the Assessing Officer, for \ Nebdiess to and remanding the matter back passing fresh order in accordance with law. say, the period from the date of the impugned assessment order. ' 2022 (63) G.S.T.L. 286 (SC)
3 till the date of receipt of these orders shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand U SRI DEN^ OFFICER closed. assist //// SE' To 1 24/586,Circle, Kadapa 1 Vasanthapeta, Proddutur, . The Assistant ^om^s^on P Division, D No/4^586 Smesw^ YSR District, Andhra Prade ^ fST) Tirupati, District, Andhra Pradesh. 4, The Secreta^, (Finance)^ynwn of India Block, New Delhi - 110001. Sri G. Narendra Chetty 1
The 3. The State Guntur ia, Ministry of Finance, North Advocate [OPUC] Solicitor General of India [OPUC] Court of Andhra Pradesh.
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One CC to Sri P. PonnaRao. Deputy GP for CorhrrierGjalS^x, High 7 TwoCCsto (OUT)
Three C.D. Copies. Cnr
HIGH COURT DATED:07/05/2025 ORDER WP.No.11736 of 2025 ALLOWING THE W.P. 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.