Motipalli Ratna Rao vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 18 February 2025

Cause title — parties, addresses and appearances

i IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4112 OF 2025 Between; Motipalli Ratna Rao, D.No. 2/9, Guduru, Krishna District, Andhra Pradesh, Repressnted by its Proprietor, Motipalli Ratna Rao, S/o. Panduranga Rao. ...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 Comrnissiorier, (ST)-I Machilipatnam Circle, No-li Division, Vijayawada. 3. The Assistant Commissioner; (ST), Machilipatnam Circle, No. II Division, Vijayawada. ...Respondent Petition under Article 226 of the Constitution of India is filed 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 passed by the 2ndrespondent 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 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 is filed 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 ;he Impugned assessment order passed by the respondent Dt. 02-04-2024, ' nro^^tax period 2018-2019 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

The Court made the following: ORDER 0'"

APHC010074252025 IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Juri iction) 0ES [3508] WEDNE AY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4112/2025 Between: Motipalli Ratna Rao ...PETITIONER AND The State Of Andhra Pradesh 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 period 2018-2019. This assessment order of the 2"\espondent has been challenged by the petitioner in this Writ Petition. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN 2. number.

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

The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act on came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! \/s. 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 Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019 issued by the C.B.I.C., had held that -GST, non-mention of a DIN number would Deputy Commissioner, Special Circle, Visakhapatnam^ had also held that non-mention of a DIN number would require the order to be set aside. J ‘ 2022 (63) G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.) ^ G.S.T.L. 303 (A.P.)

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.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 02.04.2024, issued by the 2"^ respondent, with a liberty to the 2^^ respondent to conduct fresh assessment, after giving a 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 order as to costs. no As a sequel, pending miscellaneous applications, if any, shall stand closed. B CHITTI JOSEPH ASSISTANT REGISTRAR //// k SECT ON OFFICER To,

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

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

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

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 csb

Y HIGH COURT \ DATED: 19/02/2025 ORDER *NOS^ WP.No.4112 Of 2025 fP S 1 e JUN 2025 m ^.ggSPATCWt^ DISPOSING THE WP WITHOUT COSTS