BharatTaxGST

M/S. Vijaya Kumar Tanukonda vs. The Assistant Commissioner (St)

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WP/12057/2025HC Andhra PradeshGSTCNR APHC01022454202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI SRINIVASA RAO KUDUPUDIFor 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) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12057 OF 2025 Between: M/s. Vijaya Kumar Tanukonda, Works Contractor, GSTIN- 37ACRPT1269R1ZE Rep. by its Proprietor, Sri T. Vijaya Kumar 28/10/8, Rs.No.449/1, DNR Backside Road, Bhimavaram,West Godavari District, Andhra Pradesh ...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 1 St Respondent in issuing assessment order dated 10.11.2022 for the period April 2021 to December . . 2021 under the Goods and Service Tax Act, 2017 in Form DRC -07 without I ^ the Document Identification Number (DIN) on the summary order ; .^Fthe show cause notice as illegal, arbitrary, contrary to law and i Violation of principles of natural justice and consequently direct the Respondent to redo the assessment following the principles justice. in gross 1st of natural lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances may be pursuant to the passed by the 1 2017, pending disposal as otherwise the Petitioner will be put to severe loss and stated in the affidavit filed in support of the petition, the High Court pleased to grant stay of recovery of the disputed demand impugned assessment order dated 10.11.2022 St Respondent under the Goods and Service Tax Act of the Writ Petition hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

' V APHC010224542025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAtl (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: 12057/2025 Between: M/s. Vijaya Kumar Tanukonda ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI ( 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 10.11.2022. 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 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.

Supreme Court i “se of Prarfeep Goya/ The Hon ble Supreme Court, after ^S. Union of India <S Ors\ of the Act and the noticing the provisions Board of Indirect Taxes circular issued by the Central referred to and Customs (herein as“C.B./.C.”), had held that an order, which does not \ number would be contain a DIN non-est and invalid. 4- Learned Government Pleader that the petitioner having said appeal, for Commercial Tax availpH th contend order of assessment. A Division Bench of this W.P.No.31675 of 2023 the original order Court i•n its order, dated 18.12 in similar circumstances that even if the appeal has been disposed 2023, In had held, i would be maintainable a challenge to of. 6- Following the said Judgment, to the A 'O H-2022, and to the Assessing Officer, for Needless to say, the period from the this Writ Petition i aside the i IS allowed setting remanding the matter back passing fresh order i n accordance with law. impugned assessment order, be excluded for the ‘"i °f these orders 0^"’^ ' limitation. There shall be purposes of no order as to costs. As a sequel, Interlocutory applications pending, if any shall closed. stand / 2022 (63) G.S.T.L. 286 (SC) G HELA NAIDU assistant rs^trar SECTldwOFFICER //// To.

1.

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

2.

The Appellate Additional Commissioner (ST), Vijayawada Division, Vijayawada, Andhra Pradesh

3.

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

'/

4.

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

5.

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

6.

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

7.

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

8.

Three CD Copies. ssb

HIGH COURT DATED:07/05/2025 ORDER WP.No.12057 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.