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

Cause title — parties, addresses and appearances

IN THE HIGH 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: 4163 OF 2025 Between: M/s Motipalli Ratna Rao, D.No. 2/9, Gudtiru, 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 ...Respondents Petition under Article 226 of the Constitution of India praying that the circumstances stated in the affidavit filed therewith, the High Court 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 in may > Dt. 02-04-2024 passed by the 2nd respondent for the tax period 2021-2022 . on best judgment basis without providing any opportunity to the petitioner , as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, nlpntrary to the circulars issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same. v'' 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 ^the Impugned assessment order passed by the 2nd respondent Dt. 02-04-2024, for the tax period 2021^022 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:

APHC010074222025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) ^k: [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: 4163/2025 Between: ...PETITIONER Motipalli Ratna Rao 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 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 2021-2022. This assessment order of the 2'^'^ rqspondent has been challenged by the petitioner in this Writ Petition.

This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

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Learned Government Pleader instructions, submits that there is no DIN number assessment order. for Commercial Tax, on the impugned on 4. The question of the effect of proceedings, under the G.S.T. Act, non-inclusion of DIN number came to be considered by the Hon’ble & Ors\ noticing the provisions of the Act and the Taxes and Customs (herein an order, which does not contain a DIN on Supreme Court in the case of Pradeep Goya! Vs. Union of India The Hon’ble Supreme Court, after circular issued by the Central Board of Indirect referred to as “C.B.I.C.”), had held that number would be non-est and invalid.

A Division Bench of this Court in the case of M/s. Cluster Enterprises \/s. The Deputy Assistant Commissioner (ST)-2, Kadapa the basis of the circular, dated 23.12.2019, issued by the C.B.I.C., had held that ^ on bearing No. 128/47/2019-GST, non-mention of a DIN number would mitigate against the validity of such proceedings. Another this Court in the case of Sai Manikanta Electrical Division Bench of Contractors t/s. The 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.) 202/rfSa)-^.S.T.L. 303 (A.P.)

M 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 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 02.04.2024, issued by the 2""^ respondent, with a liberty to the 2’"'^ 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. order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. M.PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To, Principal Secretary. Revenue (CT-tf) Department, State of Andhra Pradesh, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP.

The Deputy Assistant Commissioner(ST)-l, Machilipatnam Circle, No-11 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

The HIGH COURT DATED:19/02/2025 ORDER WP.No.4163 of 2025 DISPOSING OF THE WP WITHOUT COSTS