Challan Narasimha Rao vs. The State Of Ap
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
an appropriate Writ, direction or order in the nature of a Writ of Mandamus declaring that the assessment order period without providing any opportunity to the Dt. 02-04-2024/03-04-2024 j 2020-2021 on best judgment basis passed by the 2"^^ respondent for the tax
petitioner as illegal, arbitrary, contrary to the provisions of the GST Act, contrary to the circulars issued by the Central Board of Indirect Taxers Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the i; same. lA NO: 1 OF 2Q2fi 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 grant stay of all further proceedings, including pursuant to the Impugned assessment order passed by 2020-2021 pending disposal of the Writ petition. Counsel for the Petitioner: SRI SINGAM SRINIVASA RAO Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4:-~- The Court made the following: ORDER recovery.
APHC010139462025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY. THE TWENTY SIXTH DAY OE MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7176/2025 Between: ...PETITIONER Challan Narasimha Rao AND ...RESPONDENT(S) The State Of Ap and Others 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 Sh 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 2020-2021. This assessment order of the 2'^^ respondent has been challenged by the petitioner in this Writ Petition.
RRR,J & Dr.KMRJ ^ W.P.No.7176of2025
This assessment order is challenged by the petitioner, grounds, including the ground that the said number. on various proceedings did not contain a DIN \
Learned Government instructions, submits that assessment order. Pleader for Commercial there is no DIN number Tax, on on the impugned
The question of the effect of proceedings, under the G.S.T. Act, Supreme Court in the The Hon’ble Supreme Court, circular issued by the Central Board of referred to as “C.B.I.C.’), had held number would be non-est and invalid non-inclusion of DIN number on came to be considered by the Hon’ble case of Pradeep Goya! Vs. Union of India & Ors\ after noticing the provisions of the Act Indirect Taxes and Customs (herein that an order, which does not contain and the a DIN
A Division Bench of this Court Enterprises I/s. The Deputy Assistant the basis of the circular, issued by the C.B.I.C.. had held that in the case of M/s. Cluster Commissioner (ST)-2, Kadapa ^ on dated 23.12.2019, bearing No. 128/47/2019-GST non-mention of a DIN number would ^ 2022 (63) G.S.T.L. 286 (SC) 2024 (88) G.S.T.L 179 (A.P.)
& Dr.KMR j ^■PNo.7l76of2025 ^•sakhapatnam^ had also held set aside. Deputy Commissi ss/oner, Speciai Circle, non-mention of a DIN that oumber would require the order to be 6. In view of the aforesaid judgments a DIN number i and the circular i 'n the order, which impugned order to be set aside. C,B,I,C,, the in the portal, issued by the non-mention of was uploaded requires the i 7, Accordingly, this Writ Petition iIS disposed of, •2024, issued by the 2 setting aside the irnpugned a liberty to the 2 notice to the period from the date of this order shall be order as to costs. proceedings, dated 02,04 nd respondent, with nd respondent to petitioner and conduct fresh assigning a DIN assessment, after number to the giving a said order. The of the impugned assessment excluded for the order, till the date of purposes of limitation. There receipt shall be no As a sequel, pending miscellaneous applications, if any, shall stand closed. "2024 (88) G.S.T.L. 303 (A.P.) / SRINIVAS assistant registrar OFFICER //// To, SE 1- The State of Andhra Pradesh, (CT-II) Department, District. AP,
The Deputy Assistant Division, Vijayawada,
The Assistant Commissioner Vijayawada.
The Branch Manager, Syndicate Vuyyuru,
One CC to Sri Singam Srinivasa 6, Two CCs to GP for [OUT] T. Three CD Copies, Rep, by its Principal Secreta AP Secretariat, Velagapudi ry, Revenue Amaravathi, Guntur Commissioner(ST>l, Maohilipatnam Circle, No-ll (ST), Machilipatnam Circle, No. II Division, Bank [Canara Bank] Vuyyuru Branch, Rao, Advocate [OPUC] Commercial Tax. High Court of Andhra Pradesh. ssb
HIGH COURT DATED;26/03/2025 ORDER WP.No.7176 of 2025 gf 0 2 AUG 2025 K .Co ^^-^Vu^refrtS«c^i( ★ 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.