Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH
AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY^/^^^S
TWO THOUSAND AND TWENTY FIVE
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PRESENT
^
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
V."
AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
'"^
WRIT PETITION NO: 4115 OF 2025
Between:
M/s. Motipalli Ratna Rao, D.No. 2/9, Guduru, Krishna District, Andhra
Pradesh,
Represented
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 Commissioner(ST)-l, Machilipatnam Circle, No-ll
Division, Vijayawada.
3. The Assistant Commissioner (ST), Machilipatnam Circle, No.
II Division
Vijayawada.
u--"'
...Respondents
Petition under Article 226 of the Constitution of India 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 2nd respondent for the tax period 2019-2020^
on best judgment basis without providing opportunity to the petitioner as
:
illegal, arbitrary, contrary to the provisions of the GST Act, 2017, contrary
^f^the circulars issued by the Central Board of Indirect Taxes and Customs
i^d violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India
-4
and consequently set aside the same.
^
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 2nd respondent
Dt. 02-04-2624, for the tax period 2019-2020 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;
APHC010074182025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3508]
WEDNESDAY, 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: 4115/2025
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):
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 2019-2020. This assessment order of
the 2
respondent has been challenged by the petitioner in this Writ Petition.
2.
This assessment order is challenged by the petitioner, on various
grounds, including the ground that the said proceedings did not contain a DIN
number.
2
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
5.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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024.(8&LG.S.T.L. 303 (A.P.)
3 In view of the aforesaid judgments and the circular issued by the 6. 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 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 no 7. nd a liberty to the 2 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.
1.The Deputy Assistant Commissioner(ST)-l, Machilipatnam Circle, No-ll Division, Vijayawada..
2.The Assistant Commissioner (ST), Machilipatnam Circle, No. II Division Vijayawada
3.One CC to Sri. Singam Srinivasa Rao Advocate [OPUC
4.Two CCs to GP For Commercial Tax, High Court Of Andhra Pradesh. [OUT]
• . HIGH COURT DATED:19/02/2025 ORDER WP.No.4115 of 2025 disposing of the WP WITHOUT COSTS
