BharatTaxGST

M/S.P.Murugeshan vs. Deputy Assistant Commissioner (St)

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WP/9342/2025HC Andhra PradeshGSTCNR APHC01018081202522 April 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI6 pages
For Petitioner: SRI M V J K KUMARFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
V V IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN AND THE HONOURABLE SRUUSTICE B.V.L.N.CHAKRAVARTHI WRIT PETITION NO: 9342 OF RAO Between: ...Petitioner AND 1. Deputy Assistant Commissioner (ST), Circle II [Nellore, Andhra Pradesh. , Tirupati, Tirupati 3. State of Andhra Pradesh, Rep by its Princioal Department, Velagapudi, Amaravathi, Secretary, Revenue (CT) Guntur District, Andhra Pradesh. Ministry of Finance, New ...Respondents Cause title with c.o.dt.23.04.2025 vide I.A.No.2 of 2025 i respect to Respondent No.1 was amended as per in W.P.No.9342 of 2025. Petition under Article 226 of the Constitution of India praying that in in the affidavit filed therewith, the High Court the circumstances stated i be pleased to issue an appropriate Writ, Order in the nature of Writ of MANDAMUS Respondent - Assistant Commissioner may or direction preferably a Writ (i) declaring the action of the 1 (ST)(FAC), Sricity Circle, Gudur i n passing the show cause notice dated 12-10-2023 as also the assessment specifying the sections in the show cause satisfying the ingredients mentioned in the section 122 order dated 07-11-2023 without Notice and without . (ii) The intimation to show cause notice and the show cause notice does not bear any DIN number and signature of the authority as also the impugned . adjudication order does not bear the DIN number, without establishing the mens-rea or conducting any enquiry as requested by the Petitioner with the suppliers or buyers (iii) the appellate authority dismissing the appeal vide order dated 13-11-2024 without even considering the grounds as well written arguments raised by the Petitioner (iv) Section 122 and Rule its as 168 not speaking about the period of limitation under which the penalty order has to be passed as illegal, arbitrary, unjust, irrational, improper, unfair, contrary to the provisions of GST Act and Rules, muchless section 122 violative of the principles of natufaTjustice of the authority has not adhered to the provisions of the GST Act and rules and violative of articles 14, 'I9(1)(g), 21, 265 and 300-A of the "Constitution of India and is in contrary to the judgments of various High Ccjurts and also Hon’ble Supreme consequently to set aside the same. and Court and lA NO: 1 OF 2Q2fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court pieased to grant stay of the coilection of disputed penalty pending disposal of the writ petition, i may be and interest Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondente: GP FOR COMMERCIAL TAX Counsel for the Respondents; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order; APHC010180812025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3535] WEDNESDAY, 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: 9342/2025 Between: M/s.p.murugeshan ...PETITIONER AND The Assistant Commissioner and Others Counsel for the Petitioner: 1.M V J K KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was served with an order of assessment, dated 07.11.2023, 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. ...RESPONDENT{S)

2 RRR,J & BVLNC,J ^ W.P.No.9342of2025 '' Aggrieved by the order of assessment, the petitioner has approached this Court, on the ground that, the order of assessment does not 2. contain a DIN number.

3.

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 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. The learned Government Pleader for Commercial Tax, appearing for the respondents, 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.

4.

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 5. of.

6.

Following the said judgment, this Writ Petition is allowed, setting a^ide the order, dated 07.11.2023 and remanding the matter back to the Assessing Officer, for passing fresh orders in accordance with law. ^ 2022 (63) G.S.T.L. 286 (SC)

3 RRR,J & BVLNQJ W.P.No.9342 of 2025 Needless to say, the period from the date of the impugned assessment orders, till the date of receipt of this order shall be excluded for the of limitation. There shall be no order as to costs. 7. purposes As a sequel, interlocutory applications pending, if any shall stand closed. M SRINIVAS ASSISTANT REGISTRAR //// r/oF^ICER SECTIO To,

1.

The Deputy Assistant Commissioner (ST), Circle II Nellore, Andhra Pradesh.

2.

The Addl. Commissioner (ST), Appellate Authority, Tirupati, Tirupati District Andhra Pradesh.

3.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

4.

The Secretary, Ministry of Finance, Union of India, New Delhi - 110001. 5. One CC to Sri M V J K Kumar, Advocate [OPUC] 6- One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [Un UoJ ^ [OUT^^^ Commercial Tax, High Court of Andhra Pradesh.

8.

Two CD Copies RAM

<9 RAM HIGH COURT DATED:23/04/2025 ORDER WP.No.9342 of 2025 ALLOWING THE WP 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.