Challan Narasimha Rao vs. The State Of Ap - Andhra Pradesh High Court, 25 March 2025

Cause title — parties, addresses and appearances

ijm IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCHi^/^P^ -oji TWO THOUSAND AND TWENTY FIVE Cs PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO & THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7171 OF 2025 Between: Challan Narasimha Rao, D.No. 4-15, Near Anjaneyaswamy Temple, Raavichettu Bazar, Vuyyuru, Andhra Pradesh, Represented by its Proprietor, Challa Narashimha Rao, S/o. Kistaiah, ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP. 2. The Deputy Assistant Commissioner(ST)-l, Machilipatnam Circle, No-ll Division, Vijayawada. 3. The Assistant Commissioner (ST), Machilipatnam Circle, No. II Division Vijayawada. 4. The Branch Manager, Syndicate Bank [Canara Bank] Vuyyru Branch, Vuyyru. ...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, direction or order more particularly in the nature of a Writ of Mandamus declaring that the assessment order Dt. 02-04-2024 / 03-04-2024 passed by the 2^'^ respondent for the tax period 2018-2019 on best judgment basis without providing any opportunity to the petitioner as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, contrary to the circulars issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside 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 writ petition, the High Court may be pleased to grant stay of all further proceedings, including recovery, pursuant to the Impugned assessment order passed by the 2""^ respondent Dt. 02-04-2024 / 03-04-2024, for the tax period 2018-2019 pending disposal of the Writ petition. Counsel for the Petitioner : SRI. SINGAM SRINIVASA RAO * / Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010139442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] St-- 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: 7171/2025 Between: Challan Narasimha Rao ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SINGAM SRINIVASA RAO 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 02.04.2024, passed by the 2"'‘ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2018-2019. This assessment order of the 2'^'^ respondent has been challenged by the petitioner in this Writ Petition.

2 RRR,J& Dr. K. W.P.No.7171 of2025 on various said proceedings did not contain a DIN

This assessment order is challenged by the petitioner, grounds, including the ground that the number.

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

The question of the effect of non-inclusion of DIN number came to be considered by the Hon’ble Union of India & Ors\ noticing the provisions of the Act and the Indirect Taxes and Customs (herein an order, which does not contain a DIN on proceedings, under the G.S.T. Act, Supreme Court in the case of Pradeep Goya! I/s. The Hon’ble Supreme Court, after circular issued by the Central Board of referred to as "C.B.I.C.”), had held that number would be non-est and invalid.

A Division Bench of this Court Enterprises I/s. The Deputy Assistant Commissioner the basis of the circular, dated issued by the C.B.I.C., had held that in the case of M/s. Cluster (ST)-2, Kadapa on 23.12.2019, bearing No. 128/47/2019-GST. non-mention of a DIN number would ' 2024 (88) G.S.T.L. 179 (A.P.)

3 RRR,J & Dr.KMR,J W.P.No.7171 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 impugned proceedings, dated 02.04.2024, issued by the 2"^ respondent, with respondent to conduct fresh assessment, after giving a 7. nd a liberty to the 2 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. J SAROJA ASSISTANT REGISTRAR //// sectigW officer To,

The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP.

The Deputy Assistant Commissioner(ST)-l, Machilipatnam Circle, No-ll Division, Vijayawada.

The Assistant Commissioner (ST), Machilipatnam Circle, No. II Division,/ Vijayawada. /

The Branch Manager, Syndicate Bank [Canara Bank] Vuyyru Branch Vuyyru.

One CC to SRI. SINGAM SRINIVASA RAO Advocate [OPUC]

Two CCs to GP FOR COMMERCIAL TAX .High Court Of Andhra Pradesh. [OUT]

Three CD Copies. I AVR //

HIGH COURT J DATED:26/03/2025 \ ORDER WP.No.7171 of 2025 DISPOSING OFF THE WP WITHOUT COSTS I