Challan Narasimha Rao vs. The State Of Ap
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Cause title — parties, addresses and appearances
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 Customs and violative of Articles 9(1 )(9) 3nd 265 of the Constitution of the India and 14,i 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 2d respondent Dt. 02-04-2024 / 03-04-2024, for the tax period 2019-2020 pending disposal of the Writ petition. Counsel for the PetitionerSRI SINGAM SRINIVASA FtAO Counsel for the Respondents No.1 to 3: GP FOR CCi\/IMERCIAL TAX Counsel for the Respondent No.4: — The Court made the following: ORDER
APHC010139422025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) ■u □ [3525] Z- [E]a?:S 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: 7170/2025 Between: Challan Ns.rasimha 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 2019-2020. Thislassessment order of the 2'^'^ respondent has been challenged by the petitioner in this Writ Petition.
2 RRR,J & Dr.KMR,J W.P.No. 7170 of 2025 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, instructions, submits that there is no DIN number on the impugned assessment order. 3. on 4. The question of the effect of non-inclusion of DIN number 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. on 5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. 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 ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
►►Tr- ■> 3 >■ RRRJ & Dr.KMRJ W.P.No.7170 of 2025 Visakhapatnam^ had also held that require the order to be set aside. Deputy Commissioner, Special Circle, non-mention of a DIN number would
In view of the aforesaid judgments C.B.I.C., the non-mention of in the portal, requires the impugned order to be and the circular issued by the a DIN number in the order, which was uploaded set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 02.04.2024, issued by the 2 a liberty to the 2 nd respondent, with nd respondent to conduct fresh notice to the petitioner and assigning a DIN number to the assessment, after giving a said order. The period from the date of the impugned assessment of this order shall be excluded for the order as to costs. order, till the date of receipt purposes of limitation. There shall be no As a sequel, pending miscellaneous applications, if any, shall stand closed.. I- G HELA NAIDU ASSISTANT REGISTRAR ION OFFICER ri //// SE To,
The Principal Secretary, State of Andhra Pradesh. Revenue (CT-ll) 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, Vijayav/ada.
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 C.D.Copies nm
HIGH COURT DATED:26/03/2025 ORDER WP.No.7170 of 2025 DISPOSING OF THE WP 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.