Pudiparthy Mallikarjuna Reddy vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010167492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] lK.*- WEDNE AY, THE SECOND 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: 8669/2025 Between: Pudiparthy Mallikarjuna Reddy, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.KAMBHAMPATI RAMESH BABU 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 was served with an assessment order, dated 01.03.2025, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the year 2024. This assessment order of the 4‘^ respondent has been challenged by the petitioner in this writ petition.
RRR, J & Dr. KMR, J ^
This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
Learned Government Pleader for Commercial Tax on instructions, submits that there is no DIN number on the impugned assessment order. 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.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on 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 d- Rm, J & Dr. KMR, J 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 C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 01.03.2025, issued by the 4^^ respondent, with liberty to the 4*'" 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 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. costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. / A. VENU GOPAL RAO ASSISTANT REGISTRAR //// SECTION OFFICER To 1. The Principal Secretary, The State of Andhra Pradesh, Revenue(CT) Department, Secretariat, Velagapudi, Amaravati, Guntur District.(by SPECIAL MESSENGER)
The Chief Commissioner of Sales Tax, Government of Andhra Pradesh Kunchanapalli, Guntur District. ^ 2024 (88) G.S.T.L. 303 (A.P.)
The Additional Commissioner, Sales Tax (Appeal) Tirupati, Tirupati District. The Assistant Commissioner (ST), Gudur Circle, Gudur, Tirupati District.(Nos. 2 to 4 by RPAD) One CC to SRI. KAMBHAMPATI RAMESH BABU Advocate [OPUC] Two CCS to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT] Three CD Copies. 4. 5. 6. 7. psk
HIGH COURT DATED:02/04/2025 ORDER WP.No.8669 of 2025 iS ,-y^ •• 10 SEP 2025 Jg) rrentSecti^^ it DISPOSING THE WRIT PETITION WITH NO 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.