M/S.Yasaswi Services vs. The Additional Commissioner (St)
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Shaik Altaf, learned counsel appearing for the petitioner and learned G.P. for Sales Tax appearing for respondents 1 & 2 and learned Central Government Standing Counsel appearing for respondent No.4. 2. The petitioner was registered under the General Sales Tax Act, 2005. A show cause notice, dated 05.07.2023, was issued by the 2nd respondent calling upon the petitioner to show cause as to why the registration of the petitioner should not be cancelled. Thereafter, an order of cancellation was passed by the 2nd respondent, on 21.08.2023. 3. The petitioner contends that he was unaware of these proceedings as he had not received the show cause notice. It was only later that the petitioner came to know of these proceedings and had filed an appeal before the 1st respondent on 21.08.2024 with a delay of 255 days. The 1st respondent, by Endorsement, dated 27.08.2024, had rejected the appeal on the ground that the 1st respondent did not have power to condone the delay of more than 30 days in filing the appeal, while there was a delay of 255 days in filing the appeal by the petitioner.
Aggrieved by the order of cancellation of registration, dated 21.08.2024, the petitioner has approached this Court by way of the present writ petition.
The petitioner has raised various grounds assailing the order of cancellation of registration as well as the order of rejection of appeal. One of the grounds raised by the petitioner was that the show cause notice, dated 05.07.2023, did not contain DIN number and that the same had not been served on him, resulting in violation of the principles of natural justice.
The learned Government Pleader admits that the show cause notice does not contain DIN number.
The effect of non-affixture of DIN number on the proceedings initiated by the authorities, under GST Act, had come up for consideration before this Court on various occasions.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 1, 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 non-mention of a DIN number would require the order to be set aside.
Following the said judgment, it would have to be declared that the show cause notice, dated 05.07.2023, is non-est. Consequently, the order of cancellation of registration, which is based on the aforesaid show cause notice, would also have to fail.
Accordingly, the show cause notice as well as the order of cancellation of registration, dated 05.07.2023 and 21.08.2023 respectively, are set aside and the matter is remanded back to the 1st respondent for initiation of further proceedings, after due notice and opportunity of hearing being given to the petitioner.
1 2024 (88) G.S.T.L. 179 (A.P.) 2 2024 (88) G.S.T.L. 303 (A.P.)
In view of the fact that the order of cancellation has been set aside, the challenge to the order of rejection of appeal becomes irrelevant and would be infructuous.
Accordingly, the writ petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
______________________________ MAHESWARA RAO KUNCHEAM, J Js.
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO And THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
W.P.No.24429 of 2024
(per Hon’ble Sri Justice R.Raghunandan Rao)
19th February, 2025 Js
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.