M/S. Thaticherlappa Swamy Traders vs. The Assistant Commissioner Of State Taxes
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Cause title — parties, addresses and appearances
order quashing the proceedings of the 1st Respondent in the Assessment Order issued vide Ref. (Annexure P-1) (hereinafter referred to as demand o|^i:);;dated 02.04.2024 for the period from FY 2022- 23, without any valid Dod|ment Identification Number (DIN) as arbitrary unconstitutional, unreasonable, and in violation of the principles of natural justice. B. The Hon ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 2nd Respondent in Endorsement for Rejection of Appeal vide A.O No. DIN372001251912 7 dated 20.01.2025 (Annexure P-3) rejecting the appeal filed by the Petitioner time-barred and prayed for condoning the delay of 03 days in filing the as appeal. Counsel for the Petltioner(s):SRI. ANIL KUMAR BEZAWADA Counsel for the Respondents No. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 4: SRI P PONNA RAO( SC FOR CENTRAL GOVERNMENT) The Court made the following: ORDER
APHC010086222025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] g 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: 4435/2025 Between: ...PETITIONER M/s. Thaticherlappa Swamy Traders, AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.AN1L KUMAR BEZAWADA 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 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period April 2022 to March 2023. This assessment order of the 1®' respondent has been challenged by the petitioner in this writ petition.
W.P.No.4435 0/2025
This assessment order i grounds, including the ground that number. IS challenged by the petitioner the said proceedings did not on various contain a DIN
Learned Government instructions, submits that assessment order. Pleader for Commercial there is no DIN number Tax, on on the impugned
The question of the effect proceedings, under the G.S.T. of non-inclusion of DIN number on considered by the Hon’ble Act. came to be Supreme Court in the case of Pradeep Goya! Vs. The Hon’ble Supreme Court, circular issued by the Central Board referred to as “C.B.I.C.”), had held that number would be Union of India & Ors\ after noticing the provisions of the Act and the of Indirect Taxes and Customs an order, which does not contain (herein a DIN non-est and invalid.
A Division Bench of this Enterprises I/s. The Deputy Assistant the basis of the circular issued by the C.B.I.C.. had held Court in the case of M/s. Cluster Commissioner (ST)-2, Kadapa ^ , on dated 23.12.2019, bearing No. 128/47/2019-GST, that non-mention of a DIN number would mitigate against the validity of such this Court in the proceedings. Another Division Bench case of Sal Manikanta Electrical Contractors of \/s. The ^ 2022 (63) G.S.T.L. 286-(SC) " 2024 (88) G.S.T.L. 179 (A.P.)
W.P.No.4435of2025 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 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 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 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. P.U.V.BHASKARA RAO ASSISTANT REGISTRAR //// P^SECTION OFFICER To,
The Assistant Commissioner of State Taxes, Ananthapuramu -1 Circle, Ananthapuramu Division, D.No. 19-1-558-2-1, Second Floor, PAR Heights Gooty Road, Ananthapuramu - 515 005. 2. The Additional Commissioner of State Tax (Appeals), Flat Nos. 101 and 102, Thunga Residency, 19th Ward, Postal Colony Residential area. Rani Paranthaka Devi Marg, Renigunta Road, Tirupati - 517501. 3. The Principal Secretary, State of Andhra Pradesh, Revenue Department -. -\
m
The Secretary Union of India, Department of Revenue, North Block, New Delhi.
One CC to SRI. ANIL KUMAR BEZAWADA, Advocate [OPUC]
Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]
One CC to SRI. P.POONA RAO, Advocate [OPUC]
Three C.D.Copies nm
«r HIGH COURT DATED: 19/02/2025 \ ORDER WP.No.4435 of 2025 DISPOSING OF THE WP 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.