M/S. Dalapathirao Venkateswara Raju vs. The State Of Andhra Pradesh

order dt.23-04-2024 passed by the a) disallowing ITC for 2018-19, 2019-20 of 2 respondent in; 2020-21 2018-19, 2019-20, 2020-21 in the assessment order are barred by limitation. Total tax levied Rs.6,41,661/- for the tax periods 2018-2019 r to 2022-2023, interest of Rs.5,55,813/- and penalty of Rs.97,436/- is illegal, arbitrary, and violations of principles of GST Act, and also violation of principles of natural justice and pray this Hon'ble Court to set aside the consolidated assessment order dt.23-04-2024 for the tax periods 2018-2019 to 2022- 2023 as not sustainable as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, contrary to the circulars issued by the Central Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 the Constitution of India and consequently set aside the common Board of of same. lA NO: 1 OF 2Q2f; Petition under Section 151 CPC is filed 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 recovery, pursuant to the impugned order of the 2nd Respondent, dated 23-04-2024, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI M RAVINDRA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

APHC010074912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] m WEDNE AY, THE FIFTH 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: 4386/2025 Between: M/s. Dalapathirao Venkateswara Raju, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M RAVINDRA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble sn Justice R. Raghunandan Rao) The petitioner was served with a common assessment order, in FORM DRC - 07, dated 23.04.2024, passed by the 2^^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax periods 2018- 2019 to 2022-2023. This assessment order of the 2"^^^ respondent has been challenged by the petitioner in this Writ Petition.

•S ^ W.P.No.4386 of 2025 % This assessment order, in FORM DRC - 07, is challenged by the 2. petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 3. instructions, submits that there is no DIN number on the impugned assessment order. The question of the effect of non-inclusion of DIN number on 4. 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. A Division Bench of this Court in the case of M/s. Cluster

f W.P.No.4386 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.

•N HIGH COURT DATED:05/03/2025 ORDER WP.No.4386 of 2025 (S 15 JUL 2025 . Current Section . "W Om DISPOSING OF THE W.P., WITHOUT COSTS