1 APHC010159522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY ,THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NOs: 8119, 8120, 8123 & 8126 of 2025 Between: M/s. Agarwal Iron And Steel Traders, ...PETITIONER AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX WRIT PETITION NO.8120 of 2025 Between: M/s. Agarwal Iron And Steel Traders, ...PETITIONER AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2 WRIT PETITION NO.8123 of 2025 Between: Agarwal Iron And Steel Traders ...PETITIONER AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. WRIT PETITION NO: 8126/2025 Between: M/s. Agarwal Iron And Steel Traders, ...PETITIONER AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following common order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to orders of assessment, which are all dated 30.12.2023. The appeals filed against the said orders came to be disposed on the ground that 3 the appeal has been filed beyond the period of limitation provided for filing of such appeals. 2. Aggrieved by the order of assessments, the petitioner has approached this Court on the ground that the orders of assessment do not contain a DIN number. 3. 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 non-est and invalid. 4. The learned Government Pleader would contend that the petitioner having availed the remedy of appeals and having failed in the said appeal, cannot be permitted to challenge the orders of assessment. 5. 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. 6. Following the said judgment, these Writ Petitions are allowed setting aside the orders, dated 30.12.2023, and remanding the matters back 1 2022 (63) G.S.T.L. 286 (SC) 4 to the Assessing Officer, for passing fresh orders in accordance with law. Needless to say, the period from the date of the impugned assessment orders, till the date of receipt of these orders shall be excluded for the purposes of limitation. As a sequel, miscellaneous petitions, if any, shall stand closed. ______________________________ R. RAGHUNANDAN RAO,J _______________________ DR. K. MANMADHA RAO,J RJS 5 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE DR. JUSTICE K. MANMADHA RAO WRIT PETITION NOs: 8119, 8120, 8123 & 8126 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 16.04.2025 RJS 6