BharatTaxGST

Daram Malyadri vs. Assistant Commissioner Of State Tax

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WP/7521/2025HC Andhra PradeshGSTCNR APHC01014358202525 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI J.N.VENKATA SUR^H KUMARFor Respondent: GP FOR (56mMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCHJ?? TWO THOUSAND AND TWENTY FIVE F PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNAND AND V THE HONOURABLE DR JUSTICE K.MANMADHA RAO WRIT PETITION No: 7521 OF 2025 Between: M/s. Daram Malyadri, Represented by the Proprietor:- Sri Daram Malyadri 1-0, I.S.Rao Nagar, Gadeladinne, Kandukur, SPSR Nellore District, Andhra Pradesh. PIN -523105. ...PETITIONER AND Assistant Commissioner of State Tax, D.No 15-505/2, 2"^^ Floor, C.T. Complex, R.R Street, Nellore District, Andhra Pradesh, PIN 522 001. Appellate Authority at Thirupathi, Flat NolOl'Tfhunga Reidency, Rani Paranthaka Devi Marg, Koraameenugunta, Renigunta Road, Thirupathi- PIN 517501. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN - 522 503. 1. 2. 3. ...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 an appropriate writ, order or direction, more in the nature of WRIT OF MANDAMUS, setting aside the impugned claimed Intimation of Tax Ascertained in Form GST DRC-01A, the claimed show- cause Notice dated 26-05-^^23 issued under Section 74 of the GST Acts and the claimed orders dated 11-07^023 allegedly issued under Section ^4 of the CGST Acts, 2017 and APGST Acts. 2017 and the IGST Act. 2017 by the Respondent Nol and also the endorsement dated 16-01-2025 issued by the Respondent No 2. 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 to stay the collection of the disputed tax of Rs. 10,28,^6 the disputed penalty of Rs. 10^8,376 and the disputed interest of Rs.5,03,136 (Total Rs.25.59,888). Counsel for the Petitioner: SRI J.N.VENKATA SUR^H KUMAR Counsel for the Respondent Nos. 1 to 3: GP FOR (56mMERCIAL TAX

The Court made the following: ORDER

APHC010143582025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0l^!E [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: 7521/2025 Between: ...PETITIONER Daram Malyadri AND ...RESPONDENT(S) Assistant Commissioner Of State Tax and Others Counsel for the Petitioner:

1.

J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

2.

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 - 01 A, dated 17.05.2023, passed by the 1^‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2020-21. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this writ petition.

2 f^RR,J& Dr. Kk W.P.N0.7521 on various not contain a DIN

2.

This assessment order i challenged by the IS petitioner, grounds, including the ground that the said proceedings did number.

3.

Learned Government Pleader for ILere is no DIN \ Commercial Tax, the impugned instructions on submits that number assessment order.

4.

The question of the effect G.S.T. Act, of non-inclusion came to be Pradeep Goya! 1/s. of din number considered by the Hon’ble proceedings, under the on Supreme Court i The Hon'ble Supreme in the case of L'r7/oA7 of /Of/Za <S Ors\ and the and Customs ('/7eA-e/>7 not contain a DIN Court, after noticing the provisions of the Act circular issued by the referred to Central Board of Indirect Taxes had held lhat an order. which does number would be ^on-est and invalid. A Division Bench Enterprises 1/s. *he basis of the ci of this Court in the oase of w/s. c/i/s,e/- Comm/ss/o„erf^Sr>2, Xarfgpa 2 bearing No.128/47/2019 r/7e ^^Puty Assistant on circular, dated 23.12.2019, issued by the C.B.I.C., -GST, Lad held that non-mention of 3 din number Division Bench ^Contractors 1/s. 'litigate against the this Court ii would proceedings. Another Manikanta Electrical of r/7e Go22 (63)G.S.T.L. 286 2024 (88) G.S.T. (SC) U 179 (A.P.)

3 RRR, J & Dr. KMR, J W.P.No.7521 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 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.

6.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 17.05.2023, issued by the 1®' respondent, with liberty to the 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 costs.

7.

As a sequel, pending miscellaneous applications, if any, shall stand closed. ^2024(88) G.S.T.L. 303(A.P) SECTIDN OFFICER //// j To,

1.

The Assistant Commissioner of State Tax, D.No 15-505/2.2nd Floor, C.T. Complex, R.R Street, Nellore District, Andhra Pradesh, PIN 522 001. 2. The Appellate Authority at Thirupathi, FI^JNolOI, Thunga Reidency, Rani Paranthaka Devi Marg, Koraameenugunta, Renigunta Road, Thirupathi-PIN 517501. /

3.

The Secretary to Government of A.P. RevenueJCT) Department Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503. 4. One CC to Sri J.N.Venkata Suresh KuTr^r, Advocate [OPUC]

5.

Two CCs to GP for CommercialJ^ax, High Court of Andhra Pradesh. [OUT]

6.

Three CD Copies. ) / / / / i i / / j y ' gi

high court DATED:26/03/2025 \ \ I D 5 AUG 20?5 S Current Section . ORDER WP.No.7521 of 2025 disposing of the writ WITHOUT COSTS PETITION

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.