Bhuvaneswari Medicine House vs. The State Of Andhra Pradesh
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
or any other appropriate writ or order order dated 28.04.2022 (served to or direction, declaring the assessment the petitioner through whatsapp on 31.12.2024) passed by the 3RD respondent for the period July 2017 to Dec,2019 without notice, void, illegal, arbitrary, DIN, as without juri iction, amounts to double taxation, without principles of natural justice violation of provisions GST Acts and Article-265 of the Constitution of India and consequently set-a-side the same . non application of mind, violation of t! lA NO: 1 OF 2025 f 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 jjleased to grant stay of all further proceedings pursuant to order Rc.No.l (9)/157/2020-7 dated: 28.04.2022 passed by respondent No.
Counsel for the Petitioner: SRI. A V BADRA NAGA SESHAYYA Counsel for the Respondents: GP FOR COMMERCIAL TAX THE COURT MADE THE FOLLOWING ORDER: \ ' assessment
APHC010180462025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] WEDNE AY, THE TWENTY THIRD DAY OF APRIL 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: 9610/2025 Between: Bhuvaneswari Medicine House ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT{S) Counsel for the Petitioner: 1 .A V BADRA NAGA SESHAYYA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: The petitioner was served with the order of assessment, dated 28.04.2022, passed by the 3'^'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July, 2017 to December 2019. This assessment order of the respondent has been challenged by the petitioner in this Writ Petition. This assessment order, dated 28.04.2022, is challenged by the petitioae^on various grounds, including the ground that the said proceedings did not contain a DIN number. 2. 2 W'
Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned order. on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act on 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.
A Division Bench of this Court in the case of M/s. Cluster , on No. 128/47/2019-GST Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, bearing issued by the C.B.I.C., had held that norf-mention of a DIN number would mitigate against the validity of such proceedings. Another Division this Court in the case of Sai Manikanta Electrical Bench of Contractors V/s. The Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside.
In view of the aforesaid judgments and the circular issued by the non-mention of a DIN number in these orders, which uploaded in the portal, requires the impugned order to be C.B.I.C., the was set aside.
Accordingly, this Writ Petition is disposed of setting aside the order of assessment, dated 28.04.2022, passed by the S'" respondent, with liberty to the 3'"' respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned order, till the date of excluded for the purposes of limitation. There shall be receipt of this Order shall be no order as to costs. ' (63) G.S.T.L. 286 (SC) ' 2024T^S) G.S.T.L. 179 (A.P.) ' 2024 (88) G.S.T.L. 303 (A.P.)
3 As a sequel, pending miscellaneous applications, if any AVIJAYA BABU ASSISTANT I^GISTRAR shall stand closed. //// SECTION OFFICER To,
The Principal Secretary, Revenue Revenue (CT) Department, Secretariat Buildings, Velagapudi, Guntur District. (SPECIAL
Th^Joinf Commissioner of State Tax, No. 1 Division Vijayawada,
Tli^^Sant Commissio# (ST)(int.), No.1 Division Vijayawada, Vijayawada.
The Deputy 5 One CC to SRI. A V BADRA NAGA SESHAYYAAdvocate [OP^C] e' Two CCS to GP FOR COMMERCIAL TAX.High Court Of Andhra Pradesh. [OUT]
Three CD Copies Psk (gsg) Assistant Commissioner (ST), Vijayawada-I Division.(Nos. t; ;
HIGH COURT DATED:23/04/2025 ORDER ^ 0 1 JUL 2025 , 1-^, o Trent SectloaxC^ ■vat- PAT WP.No.9610 Of 2025 DISPOSING THE WRIT PETITION 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.