Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE EIGHTH DAY OF JANUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO^
AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION Nos. 19412 AN 19429 OF 2024
WRIT PETITION NO: 19412 OF 2024
Between:
M/s.Sri Sai Kisan Seva Kendra, Represented by its proprietor: Sri Pappu
Shiva Reddy, H.No-447-1, Madakasira Road, Penukonda, Ananthapuram
District, Andhra Pradesh, PIN 515 110.
...PETITIONER
AND
Deputy Commercial Tax Officer^ I, Hindupur Circle, Srinidhi Complex,
Dhanalaxmi Road Hindupur, Ananthapuram District, PIN 515 201
The Commissioner of Commercial Taxes, D No. 12-468-4, Adjacent to
NH-16, Service Road, KuncHanpalli, Mangalgiri Mandal, Guntur District,
PIN-522 501.
The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue
(CT) Department, A.P. Secretariat, Amaravathi.
1.
2.
3.
...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, order or direction, more
in
the
nature of Writ of Mandamus, sOttmg aside the impugned
assessment
orders in Form VAT 305 dated 13-12-2023 vide DIN 3713122389000.
iA NO: 2 OF 2024
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 stay the collection of the disputed tax levied
in the impugned
\ assessment
orders
in
Form
VAT
305
dated
13-12-2023
vide
DIN:
'■'3713122389000.
IA NO: 3 OF 2024
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 receive
this additional
affidavit,
with
additional grounds are
being raised basing on certain Judgements of this Hon’ble High
Court
which are subsequently delivered and which are subsequently noticed by
the petitioner. There
is no
intentional delay
in
raising
these
additional
grounds. Hence this additional affidavit may be treat the same as part and
parcel of the main affidavit filed in W.P.No. 19412 of 2024 and necessary
orders may be passed by this Hon’ble High Court in the interest of Justice,
i
Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR
Counsel for the Respondent Nos.f to 3: GP FOR COMMERCIAL TAX
WRIT PETITION NO: 19429 OF 2024
Between:
M/s.Sri Sai Kisan Seva Kendra, Represented by its proprietor -Sri Pappd
Shiva Reddy, H.No-447-1, Madakasira Road, Penukonda, Ananthapuram
District, Andhra Pradesh, PIN 515 110.
...PETITIONER
AND
1. Deputy Commercial Tax Officer-I, Hindupur Circle, Srinidhi Complex,
Dhanalaxmi Road, Hindupur, Ananthapuram District, PIN 515 201
2. The Commissioner of Commercial Taxes, D No. 12-468-4, Adjacent to
NH-16, Service Road, Kunchanpalli, Mangalgiri Mandal, Guntur District
PIN 522 501.
6/
3. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue
(CT) Department, A.P. Secretariat, Amaravathi.
...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, order or direction,
more
in
the
nature of Writ of Mandamus, setting aside the impugned assessment orders
in Form VAT 305 dated
05-12-2023
vide DIN 3705122359420
and
to
remand the matter to the Respondent No. 1.
^
|Aj^: 2 OF 2024
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 stay the collection of the disputed tax levied
in the impugned
assessment
orders
in
Form
VAT
205
dated
05-12-2023
vide
DIN:
3705122359420.
NO: 3 OF 2024
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 receive this additional affidavit, with additional grounds are being
raised basing on certain Judgements of this Hon’ble High Court which are
subsequently
delivered
and
which
are
subsequently
noticed
by
the
petitioner. There is no intentional delay in raising these additional grounds;
Hence this additional affidavit may be treat the same as part and parcel of
the main affidavit filed in W.P.No. 19429 of 2024 and necessary orders may
be passed by this Hon’ble High Court in the interest of Justice.
counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR
Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX
The Court made the following: COMMON ORDER
p APHC010168212024 IN THE HIGH COURT OF ANDHRA PRADESH at AMARAVATI (Special Original Juri iction) WEDNE AY, THE EIGHTH DAY OF JANUARY thousand AND TWENTY FIVE present HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PFTF‘DH Nos-'I9^'I^ & 19429 of 2024 [3508] B TWO THE WRIT PETITION NO: 19412/2^ Between: ...PETITIONER Sri Sai Kisan Seva Kendra AND ...RESPONDENT(S) Commercial Tax Officer I and Others Deputy WRIT PETITION NO: 19429/2024 Between: Sri Sai Kisan Seva Kendra ...PETITIONER AND Commercial Tax Officer I and Others ...RESPONDENT(S) Deputy Counsel for the Petitio*^®'^' SURESH KUMAR 1.J.N VENKATA ondent(S): Counsel for the ResP 1.GP FOR W.P.Nos.19412 & 19429 of 2024 The Court made the following common order: (per Hon’ble Sri Justice R Raghunandan Rao) The complaint of the petitioner, in both these cases, is that, neither the impugned assessment proceedings nor the impugned show-cause notices contain any DIN number.
2.The learned counsel for the petitioner submits that the absence of such a DIN number on the impugned orders as well as the impugned show-cause notices is invalid and non est.
3.The learned Government Pleader for Commercial Tax, on instructions, submits that the show-cause notices and the impugned proceedings contain DIN numbers. However, both contain the same DIN number.
4.This Court, while dealing with cases, where proceedings of the Authorities, under the GST Act, do not contain DIN numbers, had held that such proceedings would have to be declared to be invalid.
5.In the present case, it appears that both the show-cause notices as well as the impugned proceedings contain the same DIN number. This would mean that the DIN number obtained to the show-cause notices has been conducted on the assessment orders also. Effectively, no DIN number has been assigned to the impugned proceedings and it would be held that there is no DIN number on the impugned proceedings.
W.P.Nos.19412 & 19429 of 2024 Following the Judgments of this Court, in W.P.Nos.10802 & 17045 of 2024, these Writ Petitions are allowed and the said impugned orders, dated 13.12.2023 & 05.12.2023 are set aside and the matters are remanded back to the proper officers for completion of the proceedings after service of notice, in the proper form with DIN numbers and after an opportunity of hearing being given to the petitioner. 6. assessment
7.Needless to say, the period from the date of passing of the 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, interlocutory applications pending, if any shall stand closed. J SHAIK MOHD. RAFI ASSISTANT RE^STRAR SECTION OFFICER / //// To 1. The Deputy Commercial Tax Officer-1, Hindupur Circle. Srinidhi Complex, Dhanalaxmi Road Hindupur, Ananthapuram District, PIN 515 201
2.The Commissioner of Commercial Taxes, D No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanpalli, Mangalgiri Mandal, Guntur District PIN-522 501. 3. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat, Arriaravathi.
4.One CC to Sri J.N Venkata Suresh Kumar, Advocate [OPUC]
5.Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
HIGH COURT DATED:08/01/2025 OF AND77 5 20 JUN 202!) 'S «!> ^ ★Current deciion COMMON ORDER WP.Nos.19412 and 19429 of 2024 ALLOWING THE WRIT PETITIONS WITHOUT COSTS
