Naga Venkata Mallikarjuna Rao Dosapati vs. The Assistant Commissioner (St) (Fac) - Andhra Pradesh High Court, 06 May 2025

Cause title — parties, addresses and appearances

t . IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND HONOURABLE DR JUSTICE K.MANMADHA RAO WRIT PETITION NO: 12437 OF 2025 Between: qrinLcf??'® Mallikarjuna Rao Dosapati, Proprietor of M/s. Lakshmi S ores, 22-130, Bank Street, Pathapeta 521201, Krishna District: i Nuzvid- ...Petitioner AND The Assistant Commissione:^|UFAC), Eluru-ll Circle, Eluru Division NTR^istric?^* Commissioner (ST), Appellate Authority, Vijayawada, The State of Andhra Pradesl^Jkev. (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. 1 4. Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith praying that in the High Court may be pleased to issue of a Writ of MSpdamus or in the nature of mandamus or any other appropriate writ or order or direction declaring the action respondent in rejecting the appeal at the admission stage and issued the endorsement bearing A.O. No, ,DIIM,. 3719032571261/ZD370325026003W dated 19.03.2025 (Ex.PI) the solitary ground of limitation and nd Of 2 the impugned order passed for on the tax peridcl|s) - 01.04.2020 to 31.03.2021 (demand raised at Rs.4,61,110/-) by the 1®‘respondent dated 19.08.2024 vide Order § No. ZD370824014432J (Ex.P2), as arbitrary, illegal, violative of principles of natural justice, apart from being violative of Articles 14 and 19(l){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 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

The Court made the following order: recovery.

/ f APHC010242962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12437/2Q2fi [3525] RAO Between: Nsga Venkata Mallikarjuna Rao Dosapati AND The Assistant Commissioner St Fac and Others Counsel for the Petitioner: 1.CSANJEEVARAO Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: The petitioner herein, which is registered under the GST Act, assessment, dated 19.08.2024. An appeal filed against appeal has been ...PETITIONER ...RESPONDENT(S) (per Hon ble Sri Justice R. Raghunandan Rao) was subjected to order of the said order came to be rejected, on the ground that, the filed beyond the period of limitation provided for filing of such appeal.

Aggrieved by the order of assessment, the petitioner has approached this Court \ contain a DIN number. on the ground that, the order of assessment does not 2 RRR,J & Dr.KMR,J ^ W.P.No.l2437of2025 The question of the effect of non-inclusion of DIN number on 3. 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\ \ 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 the order of assessment.

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. 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 this order shall be excluded for the purposes of limitation. There shall be no order as to costs. 6. / ^ 2022 (£3) G.S.T.L 286 (SC)

3 RRRJ & Dr.KMRJ W.P.No.12437 of 2025 As a sequel, interlocutory applications pending, if any shall stand closed. K KASIRAO ACHARI ASSISTANT\ REGISTRAR //// SECfiOfTOFFICER To, 1 The Assistant Commissioner-(ST) (FAC), Eluru-ll Circle, Eluru Division, Eluru. .

The Additional Commissioner (ST), Appellate Authority, Vijayawada, NTR District.

The Rev. (CT-II) Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Guntur District.

The Secretary (Finance), Ministry of Finance, Union of India, Department of Revenue, No. 137, North Block, New Delhi - 110 001. 5. One CC to Sri C Sanjeeva Rao, Advocate [OPUC] 6 One CC to Sri Pasala Ponna' Rao, Deputy Solicitor General of India [OPUC] 7 Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

Two CD Copies RAM

HIGH COURT DATED:07/05/2025 ORDER WP.No.12437 of 2025 ALLOWING THE WP WITHOUT COSTS