Cause title — parties, addresses and appearances
APHC010467892023
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE FIFTEENTH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 24224/2023
Between:
1. M/S.
ANDHRA
PRADESH
TOURISM
DEVELOPMENT
CORPORATION LTD.,, 55-17-2, 5TH FLOOR, STALIN CORPORATE
BUILDING, INDUSTRIAL ESTATE, AUTONAGAR, VIJAYAWADA -
520 007. STATE OF ANDHRA PRADESH. REP. BY ITS MANAGING
DIRECTOR AND AUTHORISED SIGNATORY MR.KUNNAPAREDDY
KANNA BABU, IAS
...PETITIONER
AND
1. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY,
VIJAYAWADA. KRISHNA DISTRICT.
2. THE ASSISTANT COMMISSIONER ST, INDRAKEELADRI CIRCLE,
NO.1 DIVISION, VIJAYAWADA.
3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT,
AMARAVATI.
4. THE UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, REP. BY ITS SECRETARY, NEW DELHI.
...RESPONDENT(S):
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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
IA NO: 1 OF 2023
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
pleased to grant stay of all further proceedings, pursuant to the Appeal Orders
of the 1St Respondent, dated 13.03.2023 in confirming the Assessment
Proceedings of the 2nd Respondent, dated 26.07.2022, for the tax period
2017-18 to 2018-19 under the CGST Act 2017 and SGST Act 2017, pending
disposal of the above Writ Petition,
IA NO: 1 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
Pleased to receive the counter copies on record by allowing the leave petition
in the above writ petition and pass
Counsel for the Petitioner:
1. SHAIK JEELANI BASHA
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. Y V ANIL KUMAR (Central Government Counsel)
3
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner having suffered an Order of assessment, dated
26.07.2022, had preferred an appeal before the 1st respondent. This appeal
was dismissed on 13.03.2023.
2.
The petitioner being aggrieved by the said Order-in-appeal as
well as the original Order, has approached this Court, by way of the present
Writ Petition.
3.
Sri Shaik Jeelani Basha, learned counsel for the petitioner
contends that the original order of assessment neither has been signed nor a
DIN number attached to the said Order.
4.The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors1. 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 invalid.
5.Learned Government Pleader for Commercial Tax, would contend that the petitioner having availed the remedy of appeal and having failed in the said appeal, cannot be permitted to challenge the impugned Order.
1 2022 (63) G.S.T.L. 286 (SC)
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6.A Division Bench of this Court, in its order, dated 18.12.2023, in W.P.No.31675 of 2023, had held, in similar circumstances that a challenge to the original order would be maintainable even if the appeal has been disposed of.
7.Following the said Judgment, this Writ Petition is allowed setting aside the assessment order, dated 26.07.2022, and remanding the matter back to the Assessing Officer, for passing fresh order in accordance with law. Needless to say, the period from the date of this impugned 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. _______________________ R. RAGHUNANDAN RAO, J.
_________________ T.C.D. SEKHAR, J. Dated: 15.10.2025 BSM
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
W.P.No.24224/2023
(per Hon’ble Sri Justice R. Raghunandan Rao) Date: 15.10.2025
BSM
