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: 18538 OF 2023 Between: M/s. Samruddhi Nexa, rep. by its Managing Partner, Mr. P. Srinivasa Rao, Prathuru Road, Prathuru, Tadepalli Mandal, Guntur District, Andhra Pradesh ...PETITIONER AND 1. The Deputy Commissioner (State Taxes), Guntur Division, Guntur, Andhra Pradesh 2. The Assistant Commissioner (ST), Mangalagiri circle Mangalagiri, Guntur District Andhra Pradesh 3. The Chief Commissioner of State Taxes, 4th Floor, Vijaya Elite, Kunchanapaili Service Road, Guntur District, Andhra Pradesh 4. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue CT-II Department, Velagapudi, Amaravathi, AP 5. Smt. Nukala Venkata Ramana, W/o. Durga Rao, D.No.2-41, Kunchanapaili, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No.B Block- 106, 302, 407 of Samruddhi Nexa) 6. Smt. Chunduri Leela Ramya, W/o. Naga Raju D.No.2-41, Kunchanapaili, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No.B Block 303 of Samruddhi Nexa) 7. Mr. Chaganti Venkata Reddy, S/o. Adireddy, D.No.3/217/C/3, Kunchanapalli, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No.A. Block 401, C Block 303 of Samruddhi Nexa) Mr. Chaganti Srikant Reddy, S/o. Venkata Reddy, D.No.3/217/C/3, Kunchanapalli, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No.A Block 405 of Samruddhi Nexa) Mr. Kommareddy Bhaktavasthala Reddy, S/o. Buchi Reddy, D.No.4-5- 32/26, Flat No.21, Sri Siva Sai Sadan 1/5 Extension, Chandramouli Nagar, Guntur, Andhra Pradesh (Flat No. I Block - 301 of Samruddhi Nexa) 10. Mr. Manabothula Somaiah, S/o. Kotaiah, D.No.3-24/2, Kunchanapalli, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No. E Block 105 and 106 of Samruddhi Nexa) 11. Mr. Yetukuri Nageswara Rao, S/o. Subbaiah 3-23, Kunchanapalli, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No. C Block 407 of Samruddhi Nexa) 12. Mr. Donthireddy Rama Koti Reddy, S/o. Nagi Reddy, D.No.3-176 Kothuru, Tadepalli Mandal Guntur District, Andhra Pradesh (Flat No. E Block 309 and 310 of Samruddhi Nexa) 13. Mr. Amara Ashok, S/o. Venkateswara Rao, D.NO.2-21, Kunchanapalli, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No. C Block 304of Samruddhi Nexa) 14. Mr. Amara Harish, S/o. Venkateswara Rao, D.NO.2-21, Kunchanapalli, Tadepalli (M) Guntur District 522501, Andhra Pradesh (Flat No. C Block 304of Samruddhi Nexa) 15. Mr. Avulamanda Jalaiah, S/o. Venkataiah, D.No. 134/5-807, Balaji Nagar 9th line Nagaralu, Guntur District, A.P. (Flat No. G. Block 109 of Samruddhi Nexa) 8. 9. ...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 a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the Im Respondent in demanding the GST component on sale of flats by the landlords in the assessment orders dated 27.02.2023 for the years 2018-19, 2019-20 and 2020-21 under the Goods and Service Tax Act, 2017 as illegal, arbitrary, contrary to law, in violation of principles of natural justice and without jurisdiction, and violative of Article 14, and Article 19(1)(g) of the Constitution of India, and consequently set aside same and consequently direct the Respondent 5 to 15 to bear the liability of GST on flats sold by the landlords; and further declare that the Document Identification Number adopted by the ISt Respondent in the assessment orders are in contravention of circular No.2/2022 dated 1.8.2022 and hence becomes invalid. lA 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 to grant stay of all further proceedings including stay of collection of the disputed demand for the period 2018-19 to 2020-21 under the Goods and Service Tax Act, 2017, pending disposal of the Writ Petition before the Hon'ble Court, as otherwise the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.5 to 8 & 10 to 15:™ Counsel for the Respondent No.9:SRI T. VENU GOPAL The Court made the following: ORDER APHC010360082023 I-'/ IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] ■j™ WEDNESDAY, 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: 18538/2023 Between: Samruddhi Nexa ...PETITIONER AND The Deputy Commissioner State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent{S): 1.TVENU GOPAL 2.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner is registered under the G.S.T. Act, .2017. A show-cause notice, dated 18.11.2022, in FORM GST DRC-01A, was issued to the petitioner for the assessment years 2018-2019, 2019-2020 & 2020-2021. Thereafter, an order of assessment, dated 27.02.2023, came to be passed, against the petitioner in FORM GST DRC-07. 2 RRR,J & MRK,J ^ W.P.No.18538 of 2023 assessment, on various to the order of assessment is the DIN number, which has already been assigned to the show-cause notice, dated 18.11.2022 petitioner contends that, in such circumstances, there is no DIN number affixed to the impugned assessment order and consequently, the said order becomes oitious and has to be struck down. 2. The petitioner was challenged this order of grounds, including the ground that the DIN number affixed in FORM GST DRC-01A. The 3. The learned Government Pleader, on instructions, submits that, the DIN number affixed to the show-cause notice in FORM GST DRC-01A, had been inadvertently attached to the impugned assessment order also. 4. A Division Bench of this Court, in the case of Sai Manikanta Electrical The Deputy Commissioner, Contractors Vs. Special Circle, Visakhapatnam\ had held that, non-affixture of proper DIN number to a proceeding under the G.S.T. regime would render the said order/proceeding invalid and non est. In the present case, a DIN number affixed to the impugned order, the said DIN number is an invalid DIN number. This would mean that, there is effectively no DIN number affixed to the assessment order. 5. In these circumstances, this Writ Petition is allowed setting aside the impugned order, dated 27.02.2023 and remanding the matter back to the Assessing Officer to pass appropriate orders after being given-te^the petitioner. opportunity of hearing an ^ 2024 (88) G.S.T.L. 303 (A.P.) 3 RRR,J & MRK,J W.P.No.l8538of2023 The period from the date of the impugned order till the date of receipt of this order shall be excluded for the purposes of calculating the limitation. 6. . There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- U.SRI DEVI ASSISTAN^EGISTRAR SECTION OFFICER //TRUE COPY// To, . The Deputy Commissioner (State Taxes), Guntur Division, Guntur, Andhra Pradesh Assistant Commissioner (ST), Mangalagiri circle Mangalagiri, 1 2. The Guntur District Andhra Pradesh th Floor, Vijaya Elite, 3. The Chief Commissioner of State Taxes, 4 Kunchanapalli Service Road, Guntur District, Andhra Pradesh Revenue CT-II Department, State of Andhra 4. The Principal Secretary Pradesh, Velagapudi, Amaravathi, AP 5. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC] 6. One CC to Sri T. Venu Gopal, Advocate[OPUC] GP for Commercial Tax, High Court of Andhra Pradesh. 7. TwoCCsto [OUT] 8. Three CD Copies. ssb HIGH COURT DATED: 19/02/2025 ORDER WP.No.18538 of 2023 t 9 MAR 2025 m Current Section . ^ ALLOWING THE W.P. WITHOUT COSTS