IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE 50 PRESENT ^ THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO^’^/y^ Or AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 24429 OF 2024 Between; M/s.Yasaswi Services, D.No. 5-269, Poranki, Prabhu Nagar, Vijayawada, State of Andhra Pradesh, Rep. by its Proprietor Mr.Chennupati Haranadh Kumar ...PETITIONER AND 1. The Additional Commissioner (ST), Appellate Authority, Vijayawada. 2. The Assistant Commissioner (ST), Penamaluru. 3. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Andhra Pradesh Secretariat, Amaravati. 4. The Union of India, Rep. by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. ...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 Writ of Mandamus or any other appropriate Writ or Order or direction declaring- (i) the action of the 2"^^ Respondent in passing the Order for Cancellation of Registration, dated 21.08.2023 Registration Certificate with retrospective effect from justified and the same is arbitrary, contrary to the provisions of the Central Goods and Service Tax Act 2017 / State Goods and Service against Article 14, 19(1)(g) and 21 of the Constitution of India and the cancelling the 05.07.2023 is not Tax act 2017, same r is in violation of Principles of Natural Justice and Rule of Law, and consequently declare that the Order for Cancellation of Registration in Form GST REG-19, dated 21.08.2023 passed by the 2'"'^ Respondent, as null and void, and (ii) Consequently set aside/quash the Endorsement Proceedings! dated 27.08.2024 issued by the 1 Respondent and the Order for Cancellation of Registration Certificate, dated 21.08.2023 by directing the 2nd Respondent to restore the Registration Certificate, in the interest of justice, (iii) pray to condone the delay of 255 days in filing the appeal before the 1st Respondent in the interest of justice and more particularly the 1st Respondent has no power to condone the delay beyond 30 days in addition to three months limitation as per Section 107 of the GST Act 2017. lA NO: 1 OF 2024 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 suspend the operation of the Order for Cancellation of Registration in Form GST REG-19, dated 21.08.2023 passed by the 2 Respondent, including the Appeal Rejection Order of the 1^* Respondent vide Endorsement, dated 27.08.2024, in the interest of Justice and equity; pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. nd Counsel for the Petitioner: SRI SHAIK ALTAF Counsel for the Respondent Nos.1 toO: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER 1 RRR.J & MRK.J W.P. No.24429/2024 APHC010446962024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] 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: 24429/2024 Between; ...PETITIONER M/s.yasaswi Services, AND ...RESPONDENT(S) The Additional Commissioner St and Others Counsel for the Petitioner: 1.SHAIK ALTAF Counsel for the Respondent(S): 1 GP FOR COMMERCIAL TAX The Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Shaik Altaf, learned counsel appearing for the petitioner and learned G.P. for Sales Tax appearing for respondents 1 & 2 and learned Central Government Standing Counsel appearing for respondent No.4. The petitioner was registered under the General Sales Tax Act, notice, dated 05.07.2023, was issued by the 2 2. nd 2005. A show cause 18 2 RRR,J & MRK,J W.P.No.24429/2024 respondent calling upon the petitioner to show cause as to why the registration of the petitioner should not be cancelled. Thereafter, an order of cancellation was passed by the 2"'' respondent, on 21.08.2023. The petitioner contends that he was unaware of these proceedings as he had not received the show cause notice. It was only later that the petitioner came to know of these proceedings and had filed an appeal before the respondent on 21.08.2024 with a delay of 255 days. The 1 respondent, by Endorsement, dated 27.08.2024, had rejected the appeal the ground that the 1®* respondent did not have power to condone the delay of more than 30 days in filing the appeal, while there was a delay of 255 days in filing the appeal by the petitioner. Aggrieved by the order of cancellation of registration, dated 21.08.2024, the petitioner has approached this Court by way of the present writ petition. 3. St on 4. The petitioner has raised various grounds assailing the order of cancellation of registration as well as the order of rejection of appeal. One of the grounds raised by the petitioner was that the show cause notice, dated 05.07.2023, did not contain DIN number and that the same had not been served on him, resulting in violation of the principles of natural justice. The learned Government Pleader admits that the show cause 5. 6. notice does not contain DIN number. 3 RRR,J & MRK,J W.P.No.24429/2024 The effect of non-affixture of DIN number on the proceedings initiated by the authorities, under GST Act, had come up for consideration before this Court on various occasions. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa \ on the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. Following the said judgment, it would have to be declared that the show cause notice, dated 05.07.2023, is non-est. Consequently, the order of cancellation of registration, which is based on the aforesaid show cause notice, would also have to fail. Accordingly, the show cause notice as well as the order of cancellation of registration, dated 05.07.2023 and 21.08.2023 respectively, are set aside and the matter is remanded back to the 1®‘ respondent for initiation of further proceedings, after due notice and opportunity of hearing being given to the petitioner. 7. 8. 9. 10. ^ 2024 (88)G.S.T.L 179 (A.P.) ^ 2024 (88)G.S.T.L. 303 (A.P.) 4 RRR,J & MRK,J W.P.No.24429/2024 11. In view of the fact that the order of cancellation has been set aside, the challenge to the order of rejection of appeal becomes irrelevant and would be infructuous. . 12. Accordingly, the writ petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any shall stand closed. SD/- K. TATA RAO DEPUTY REGISTRAR //TRUE COPY// SECflOH OFFICER To, Commissioner (ST), Appellate Authority, Vijayawada. 1. The Additional 2. The Assistant Commissioner (ST), Penamaluru. 3. The Principal Secretary Revenue (CT) Department, State of Andhra Pradesh, Andhra Pradesh Secretariat, Amaravati. 4. The Secretary, Department of Revenue. Ministry of Finance, Union of India, New Delhi. CC to Sri Shaik Altaf, Advocate [OPUC] 6. One CC to Sri Pasaia Ponna Rao, Deputy Soiicitor Generai of India, High Court of A.P. at AmaravatiOPUC] GP for Commercial Tax, High Court of Ahdhra Pradesh. 5. One 7. TwoCCsto [OUT] 8. Three CD Copies. ssb / HIGH COURT DATED: 19/02/2025 n ^ . Current Section . 2P ORDER X 0 'I MAR 2025 o Co, WP.No.24429 of 2024 DISPOSING OF THE W.P. WITHOUT COSTS