APHC010382222025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 19588/2025 Between: 1. LOTUS MARINE SERVICES PRIVATE LIMITED, GROUND FLOOR, 41-8-25, WEST BLOCK, COCANADA CHAMBER OF COMMERCE, COMMERCIAL ROAD, KAKINADA, EAST GODAVARI, ANDHRA PRADESH - 533007 REP. BY ITS DIRECTOR, ARUN RAGHUNATH CHAPHEKAR ...PETITIONER AND 1. THE CHIEF COMMISSIONER STATE TAX, R.K. SPRING VALLEY APARTMENTS, BANDAR ROAD, VIJAYAWADA-521151. 2. THE ADDITIONAL COMMISSIONER ST FAC, APPELLATE AUTHORITY, 40-5-19/9B, BACK OF NVKR TOWERS, MOGALRAJAPURAM, VIJAYAWADA - 520010 3. THE DEPUTY ASSISTANT COMMISSIONER ST1, KAKINADA PORT CIRCLE, KAKINADA DIVISION, D. NO. 10-355, 2ND FLOOR, COMMERCIAL TAXES COMPLEX, PITHAPURAM ROAD KAKINADA - 533005 4. THE STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. ...RESPONDENT(S): 2 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 topleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS (a) setting aside the Impugned Order bearing CTD No. DIN3728052585192 dated 28.05.2025 along with summary order in Form APL-04 bearing Order No. ZD370525042243K dated 28.05.2025 for the relevant period i.e., April 2019 to March 2020. (b) Set aside the show cause notice dated 20.05.2024 and Adjudication Order bearing ID No. AD370524003679V/2019-20 in Form GST DRC- 07 dated 23.08.2024 issued without a Document Identification Number. (c) pass IA NO: 1 OF 2025 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 stay all further proceedings pursuant Impugned Order bearing CDT No.DIN3728052585192 dated 28.05.2025 along with summary order in Form APL-04 bearing Order No. ZD370525042243K dated 28.05.2025 including recovery of the demands confirmed in the Impugned Order and pass Counsel for the Petitioner: 1. LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to the show-cause notice, dated 20.05.2024 and the adjudication Order, dated 23.08.2024, for the period April-2019 to March-2020. An appeal filed against the said order came to be rejected, on the ground that, the appeal has been filed beyond the period of limitation provided for filing of such appeal. 2. Aggrieved by the show-cause notice and the adjudication order, the petitioner has approached this Court, on the ground that, these orders does 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. 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 these impugned Orders. 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, this Writ Petition is allowed setting aside the show-cause notice, dated 20.05.2024 and the adjudication Order, 1 2022 (63) G.S.T.L. 286 (SC) 4 dated 23.08.2024 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 these impugned orders, 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, pending miscellaneous applications, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. _____________________ SUMATHI JAGADAM, J Dated: 30.07.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM W.P.No.19588/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 30.07.2025 BSM