APHC010168212024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos.19412 & 19429 of 2024 WRIT PETITION NO: 19412/2024 Between: Sri Sai Kisan Seva Kendra ...PETITIONER AND Deputy Commercial Tax Officer I and Others ...RESPONDENT(S) WRIT PETITION NO: 19429/2024 Between: Sri Sai Kisan Seva Kendra ...PETITIONER AND Deputy Commercial Tax Officer I and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2 RRR, J & MRK, J 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. 3 RRR, J & MRK, J W.P.Nos.19412 & 19429 of 2024 6. 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 assessment proceedings after service of notice, in the proper form with DIN numbers and after an opportunity of hearing being given to the petitioner. 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. ________________________ R RAGHUNANDAN RAO, J _______________________________ MAHESWARA RAO KUNCHEAM, J Date: 08.01.2025 MJA 4 RRR, J & MRK, J W.P.Nos.19412 & 19429 of 2024 49 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos.19412 & 19429 of 2024 (per Hon’ble Sri Justice R Raghunandan Rao) 08.01.2025 MJA