Andhra Evangelical Lutheran Church vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 08 April 2025

Cause title — parties, addresses and appearances

JN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY. THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 9266 OF 2025 Between: M/s. Andhra Evangelical Lutheran Church, D.No 72-1-8, AEL Church Complex, Becker Compound, Guntur-522002. Rep. by its Treasurer and Trustee Mr. K.Moses Arnold. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary Revenue (CT) Department, Secretariat, Velagapudi, Guntur District, A.P. 2. Chief Commissioner of State Tax, Kunchanapalli. 3. Joint Commjssioner(ST), Guntur-ll Division, Guntur. 4. Assistant Commissioner (ST), Arundelpet Circle, Guntur. 5. Assistant Commissioner (ST), Brodipet Circle, Guntur. ...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 WRIT OF MANDAMUS or any other appropriate writ order or direction, declaring the assessment order dated 29.07.2024 passed by the S**" respondent for the period FY 2017-2018 to 2023-2024 (upto July 2,2023) as without jurisdiction, without DIN, part of the period is barred by limitation, void, illegal, arbitrary, non application of mind, violation of principles of natural justice, violation of provisions of GST Acts and violation or of fundamental rights and Article-265 Constitution of India and set-a-side the same . 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, pending disposal of the writ petition, to grant stay of all further proceedings pursuant to assessment order dated: 29.07.2024 passed by the respondent No.5. Counsel for the Petitioner: SRI A.V.BADRA NAGA SESHAYYA Counsel for the Respondent Nos. 1 to 5: GP FOR COMMERCIAL TAX

The Court made the following: ORDER consequently

APHC010174322025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 050 [3525] WEDNE AY ,THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 9266/2025 Between: Andhra Evangelical Lutheran Church ...PETITIONER AND The State Of Andhra Pradesh and Others 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: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 29.07.2024, passed by the 5'^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2017-201S to 2023-2024. This assessment order of the 5"" respondent has been challenged by the petitioner in this Writ Petition. ...RESPONDENT(S)

2 RRR,J & Dr.KMRJ W.P.No.9266of2025

This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. on various

Learned Government Pleader for instructions, submits that there is no DIN number on the impugned assessment order. Commercial Tax, 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 referred to as "C.B.I.C."), had held that an order, which does not contain number would be non-est and invalid. (herein a DIN

A Division Bench of this Court in the case of M/s. Cluster Enterprises \/s. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division this Court in the case of Sai Manikanta Electrical Contractors \/s. , on Bench of The ‘ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

nnn,j c>i ut .f\ivin,j W.P.No.9266 of 2025 Deputy Commissioner, Speciol Circle, Vis3khapatnam , had also held that mention of a DIN number would require the order to be set aside. non- In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was uploaded the portal, requires the impugned order to be set aside. 6. in Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 29.07.2024, issued by the 5‘^ respondent, with liberty to the 5**^ respondent to conduct fresh assessment, after giving the petitioner and assigning a DIN number to the said order. 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 7. notice to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^2024(88) G.S.T.L. 303(A.P) P.U.V.BHASKAR RAO ASSISTANT REGISTRAR SEiCTiON OFFICER //// To,

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

The Chief Commissioner of State Tax, Kunchanapalli. Joint Commissioner(ST), Guntur-ll Division, Guntur. Assistant Commissioner (ST), Arundelpet Circle, Guntur.

The 4. The 5. The 6. One CC to Sri A.V.Badra Naga Seshayya. Advocate [OPUC] GP for Commercial Tax. High Court of Andhra Pradesh Assistant Commissioner (ST), Brodipet Circle, Guntur

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Three CD Copies. gi

gi HIGH COURT DATED:09/04/2025 ORDER WP.No.9266 of 2025 i 05 MAY 2025 ^ ^ . Current 6ecuon , m DISPOSING OF THE WRIT PETITION WITHOUT COSTS