BharatTaxGST

M/S Challa Infra Projects PVT.LTD. vs. Assistant Commissioner (State Tax)

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WP/4391/2025HC Andhra PradeshGSTCNR APHC01008031202518 February 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Petitioner: SRI. J.N VENKATA SURESH KUMAR

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY A TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RaIK m M K AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4391 OF 2n2fi Between: M/s Challa Infra Projects Pvt.Ltd., Rep.by its Authorised Director Sri Samreddy Rakesh Reddy, Door No- 5-414/1, Venkateswara Nagar, 1st Lane, Kurnool Road Ongole, Prakasam District, Andhra Pradesh PIN- 523002.. ...PETITIONER AND 1. Assistant Commissioner (State Tax), Ongole-1 Prakasam District, Andhra Pradesh, PIN-523002. 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government Buildings Velagapudi, Mangalagiri Mandal, Guntur (District) 522 503 3. Appellate Authority and Additional Andhra Pradesh PIN- 517501.. Circle, Ongole, of A.P. Secretariat AP, PIN - Commissioner (ST), Tirupathi ...RESPONDENTS 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, order or direction in the nature of WRIT OF MANDAMUS, setting aside the alleged show- cause Notice dated 06-06-2023 and its dated 07-06-2023, and the alleged order dated more summary in Form GST DRC-01 18-07-2023 and it summary dated 04-08-2023 issued by the Respondent No-1 and the appeal orders passed by the Respondent No-3 on 30-12- 2024 under the GST Acts. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the cifpurhstances stated in the affidavit filed in support of the petition, the Rfgh Court may be pleased to stay the collection of the disputed tax, _ if*' interest, late fees and penalty of Rs.11,09,303 for the various reasons mentioned in detail in the part-B of this affidavit. Counsel for the Petitioner :SRI. J.N VENKATA SURESH KUMAR Counsel for the Respondent No’s. 1 to 3: GP FOR COMMERCIAL TAX

The Court made the following ORDER:

% APHC010080312025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 4391/2025 Between: M/s Challa Infra Projects Pvt.ltd., ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR 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, under FORM GST DRC - 07, dated 18.07.2023, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-20. This assessment order of the 1®' respondent has been challenged by the petitioner in this writ petition.

RRR, J & MRK, \

2.

This assessment order is challenged by the petitioner, on various ground that the said proceedings did not contain a DIN grounds, including the number. Learned Government' Pleader for Commercial Tax DIN number on the impugned on 3. submits that there is no instructions assessment order. The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble of Pradeep Goyal Vs. Union of India & Ors\ 4. proceedings, under the G.S.T. Act, came Supreme Court in the case after noticing the provisions of the Act and the Central Board of Indirect Taxes and Customs (herein order, which does not contain a DIN The Hon’ble Supreme Court circular issued by the referred to as “C.B.I.C.”), had held that an number would be non-est and invalid. A Division Bench of this Court in the case of M/s. Cluster The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 5. , on Enterprises Vs 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 ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

RRR, J & MRK, J 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 6. in the portal, requires the impugned order to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 18.07.2023, issued by the 1""' respondent, with liberty to the 1^' respondent to conduct fresh assessment, after giving 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 7. 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. U. SRIDEVl assistant registrar ^ 2024 (88) G.S.T.L. 303 (A.P.) //// SECTION OFFICER To, Commissioner (State Tax), Ongole-1 Circle, Ongole,

1.

The Assistant Prakasam District, Andhra Pradesh, PIN-523002. 2. The Secretary to Government of A.P. Ftevenue (CT) Department,State Government of A.P. Secretariat Buildings of Andhra Pradesh, Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503 Appellate Authority and Additional Commissioner (ST), Tirupathi,

3.

The Andhra Pradesh PIN- 517501. 4. One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC] GP FOR COMMERCIAL TAX, High Court Of Andhra

5.

Two CCs to Pradesh. [OUT]

6.

Three CD Copies PRK L

HIGH COURT DATED: 19/02/2025 ORDER WP.No.4391 of 2025 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.