APHC010634482025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32911/2025 Between: 1. JAYARAM KUMAR KODALI, GSTIN-3 7 AJZPK4448E1ZO HAVING REGD. PREMISES AT D.NO. 25/493/A, R.R.PETA, H.J.ROAD, NUZVID, KRISHNA, ANDHRA PRADESH ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, (ST) (FAC) AND THE APPELLATE AUTHORITY, VIJAYAWADA 2. THE DEPUTY ASSISTANT COMMISSIONER ST, ELURU - II CIRCLE, ELURU DIVISION, ELURU DISTRICT 3. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI ...RESPONDENT(S): 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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OFMANDAMUS declaring the impugned Endorsement Dt. 26.03.2025 passed by the Respondent in Special Appeal No. GST/ELR/2657/2024-25 rejecting the Appeal filed by the Petitioner on the ground of limitation as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1 )(g) of the Constitution of India and set aside the same or to pass 2 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 to STAY all further proceedings pursuant to impugned Endorsement Dt. 26.03.2025 passed by the U8 Respondent in Special Appeal No. GST/ELR/2657/2024-25 pending disposal of the Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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 summary of the assessment order, dated 20.03.2024. 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 summary of the assessment order, dated 20.03.2024, the petitioner has approached this Court, on the ground that, the summary of the assessment order 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 Hon9ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors1. The Hon9ble 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 order of assessment. 1 2022 (63) G.S.T.L. 286 (SC) 4 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 summary of the assessment order, dated 20.03.2024, 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 the impugned assessment 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 10.12.2025 KA 5 158 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32911/2025 Date 10.12.2025 KA