Vijaya Enterprises vs. The Assistant Commissioner (St) - Andhra Pradesh High Court, 06 May 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY | TWOTHOUSAND AND TWENTY FIVE ' PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11971 OF 2025 Between: M/s.Vijaya Enterprises, Proprietor, Smt. Pericherla Nagamani 1-92, 0pp. Sivalayam Temple Kolamuru, Godavari District, Andhra Pradesh. GSTIN-37CPWPP2755J1ZZ. Rep. by its ...PETITIONER AND 1. The Assistant Commissioner (ST), Bhimavaramcircle, Bhimavaram, Andhra Pradesh. 2. The Appellate Additional Commissioner (ST), Vijayawada Division, Vijayawada, Andhra Pradesh 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 4. The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 ...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 a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 31.8.2023 fdr the period 2021-22 under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) on the summary order or the show cause notice as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice. 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 recovery of the disputed demand impugned assessment order dated 31.8.2023 Respondent under the Goods and Service Tax Act, 2017 of the Writ Petition pursuant to the passed by the 1®* pending disposal as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL Counsel for the Respondent No.4: SRI PASALA PONNA RAO, DEPUTY KUDUPUDI TAX SOLICITOR GENERAL OF INDIA

The Court made the following; ORDER

APHC010224702025 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 MAMMADHA RAO WRIT PETITION NO: 11971/2025 Between: Vijaya Enterprises ...PETITIONER AND The Assistant Commissioner St and Others Counsel for the Petitioner; 1 .SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S); 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon'ble Sri justice R. Raghunandan Rao) ...RESPONDENT(S) The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 31.08.2023. 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. Aggrieved by the order of assessment, the petitioner has approached this Court on the ground that the order of assessment does not contain a D^N number.

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\ 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 3. ^ 2022 (63) G.S.T.l. 286 (SC)

2 referred to as "C.B.I.C.”), had held that number would be non-est and invalid. an order, which does not contain a DIN

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 i W.P.No.31675 of 2023, had held, i the original order would be in in similar circumstances that a challenge to maintainable even if the appeal has been disposed of.

Following the said Judgment, aside the impugned order, dated 31.08. to the Assessing Officer, for j Needless to say, the period from the this Writ Petition is allowed setting 2023, and remanding the matter back passing fresh order in accordance with law. date of the impugned assessment order, purposes of till the date of receipt of these orders limitation. There shall be shall be excluded for the no order as to costs. As a sequel, interlocutory applications pending, if any shall stand G HELA NAIDU ASSISTANIj REGISTRAR OFFiCgR closed. //// SE To,

The Assistant Commissioner (ST), Bhimavaramcircle, Bhimavaram, AndKra Pradesh.

The Appellate Additional Commissioner (ST), Vijayawada Division, Vijayawada, Andhra-Rradesh

The Principal Secretary to Government, Revenue (CT-11) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.

The Secretary (Finance), Ministry of Finance, Union of India, North Block, New Delhi 110001

One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India[OPUC]

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

Three CD Copies. ssb

HIGH COURT DATED;07/05/2025 ORDER WP.No.11971 of 2025 I 1«AU6 2025 t .C9. ^ Current Section ALLOWING THE W.P. WITHOUT COSTS