BharatTaxGST

Madala Siva Manikyala Rao vs. The State Of Andhra Pradesh

Original PDF →
WP/7527/2025HC Andhra PradeshGSTCNR APHC01014331202525 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI A. V. BADRA NAGA SESHAYYAFor Respondent: GP FOR COMMERCIAL TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7527 OF 2025 Between; Madala Siva Manikyala Rao, D.No 4/20, Main Road, Near Ayyappa Swamy Temple, Gollapudi, Krishna-37, PIN-521225 ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat, Velagapudi, Guntur District, A.P. 2. Assistant Commissioner(ST), Gollapudi Circle, Vijayawada-1 Division. ...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 or order or direction, declaring the assessment order GST DCR-07 dated 13.08.2024 passed by the 2 nd respondent as void, illegal, arbitrary, violation of principles of natural justice, without DIN, as well as contrary to the provisions of the APGST Act and CGST Act, 2007, particularly levying tax for the year 2020-2021 in the assessment order dated 13.08.2024 without any reason and not providing the material of the discrepancy, despite the dealer provided the whole taxable turnover received in the FY 2020-2021, which is violation of principles of natural justice and Article-265 of the constitution of India and consequently set-a-side the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances ?jrated iri^the affidavit filed in support of the petition, the High Court may be ' ptfasld to grant stay of all further proceedings pursuant to assessment order dated: 13.08.2024 passed by respondent No.2 particularly for the year FY 2020-21, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI A. V. BADRA NAGA SESHAYYA Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

% APHC010143312025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7527/2025 Between; Madala Siva Manikyala Rao ...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: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC - 07, dated 13.08.2024, passed by the 2"^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21. This assessment order of the 2^'^ respondent has been challenged by the petitioner in this writ petition.

W.P.No.7527of2025

2.

This assessment order is challenged by the petitioner, on various 1 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 3. assessment order.

4.

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.

5.

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 ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

V W.P.No. 7527 of 2025 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 6. 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 7. impugned proceedings, dated 13.08.2024, issued by the 2 respondent, with liberty to the 2"^ respondent to conduct fresh assessment, after giving notice to the petitionpAand 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 costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) M PRABHAKAR^O ASSISTANT REGJSfRAR I //// SECTION OFFICER

1.

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

2.

The Assistant Commissioner(ST), Gollapudi Circle, Vijayawada-1 Division.

3.

One CC to Sri A. V. Badra Naga Seshayya, Advocate [OPUC]

4.

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

5.

Three CD Copies. To ssb

HIGH COURT DATED:26/03/2025 ^ ^ 2925 '^SjTrCHEO ORDER WP.No.7527 of 2025 DISPOSING OF 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.