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

Cause title — parties, addresses and appearances

IN TH IGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM' WRIT PETITION NO: 4133 OF 2025 Between: M/s. Motipalli Ratna Rao, D.No. 2/9, Guduru, Krishna District Pradesh, Represented by its Proprietor, Motipalli Panduranga Rao. , Andhra Ratha Rao, S/o. ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi District, AP. 2. The Deputy Assistant Commissioner(ST)-l, Machilipatnam Circle Division, Vijayawada. 3. The Assistant Commissioner (ST), Machilipatnam Circle, No. II Division Vijayawada. Guntur No-ll ...Respondents Petition under Article 226,.of the Constitution of India the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, direction in the nature of a Writ of Mandamus declaring that the praying that in or order more particularly ' assessment order Dt. 01-04-2024 passed by the 2nd respondent for the tax period 2020-2021 6n]best judgment basis without providing any opportunity to the petitioner asdlleg^l, 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 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same. and lA NO: 1 OF 2025 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 recovery, pursuant to the Impugned assessment order passed by the 2 respondent Dt. 01-04-2024, for the tax period 2020-2021 pending disposal of the Writ petition. Counsel for the Petitioner: SRI. SINGAM SRINIVASA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010074192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] C-'-'.rT-: 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: 4133/2025 Between: M/s. 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):

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 01.04.2024, passed by the 2^"^ respondent, under the Goods and Services Tax Act, 2017 for short “the GST Act”], for the period 2020-2021. This assessment order of the 2 respondent has been challenged by the petitioner in this Writ Petition. This assessment order is challenged by the petitioner, on various 2. grounds, including the ground that the said proceedings did not contain a DIN number.

2 Commercial Tax, on 3. Learned Government Pleader for 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 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 Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on 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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. 5. ' 2022 (63) G.S.T.L. 286 (SC) ' 202'^(S^) G.S.T.L 179 (A.P.) ’ 2024 (88) G.S.T.L. 303 (A.P.)

3 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 01.04.2024, issued by the 2"^ respondent, with respondent to conduct fresh assessment, after giving a 7. nd a liberty to the 2 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 no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. M.PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,

The Principal Secretary, Revenue (CT-II) Department, State of Andhra Pradesh, 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 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

HIGH COURT DATED:19/02/2025 ORDER WP.No.4133 of 2025 2 5 JUN 2025 ^ Curreni t)«cf»or» e? •3 X m O DISPOSING OF THE WP WITHOUT COSTS