APHC010435632025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22086/2025 Between: 1. KHARUR POLY TECH, REP.BY ITS PROPRIETOR, SMT. D. KHAMROON SY. NO.14/1B, GOVINDAMPALLI - 515001 BUKKARAYASAMUDRAM, NEAR TADAKALEDU ANANTHAPUR, ANDHRA PRADESH . ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST)-I CIRCLE -I, ANANTHAPURAMU 2. THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATHI DIVISION, TIRUPATHI, ANDHRA PRADESH 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 4. THE CHIEF COMMISSIONER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, THADEPALLE, GUNTUR DISTRICT, ANDHRA PRADESH 5. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 . ...RESPONDENT(S): 2 RRR, J & TCDS, J W.P.No.22086 of 2025 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 of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 19.8.2024 as well as the appellate order dated 24.5.2025 for the period 2020-21 to 2023-24, under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) on the assessment order, summary orders or the show cause notice and also passing the a single order for various assessment years, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice setting aside both the orders in the interest of justice, or in the alternative set aside the assessment order as well as the appellate order declaring that the Petitioner is not liable for penalty under Section 122(1) of the Central Goods and Service Tax Act, 2017 and 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 pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 19.8.2024 passed by the 1st Respondent for the tax period for the period 2020-21 to 2023-24, as affirmed by the 2nd Respondent in the appellate order dated 24.5.2025, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.22086 of 2025 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 impugned assessment order, dated 19.08.2024. 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 said impugned order, the petitioner has approached this Court, on the ground that, the impugned orders 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. 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) 4 RRR, J & TCDS, J W.P.No.22086 of 2025 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 impugned order, dated 19.08.2024, and remanding the matter back to the Assessing Officer, for passing fresh proceedings in accordance with law. Needless to say, the period from the date of the 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 Date: 20.08.2025 MJA 5 RRR, J & TCDS, J W.P.No.22086 of 2025 187 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:22086 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 20.08.2025 MJA