APHC010354752025 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 NOs: 18196, 18661, 18887, 18902 AND 19549 OF 2025 IN WRIT PETITION NO.18196/2025 Between: 1. SRI RAM GRANITES, REP. BY ITS PROPRIETRIX, SMT. KODALI SHILPA SY. N0.98/2B, 30, KURNOOL ROAD, NEAR INDUSTRIAL ESTATE, PERNAMITTA -523002 PRAKASAM DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, CIRCLE-I, ONGOLE PRAKASAM DIST., ANDHRA PRADESH. 2. THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, ANDHRA PRADESH 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3'RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 2 pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the order of the 1st Respondent dated 28.3.2024, for the tax period 2018-19 under the Central Goods and Service Tax Act, 2017 as illegal, arbitrary, unjustified and contrary to law in view of the fact that the order was not affixed with Document Identification Number and consequently aside the same and consequently direct the 1st Respondent to consider the input tax credit as eligible under new amended Section 16(5) of the Central Goods and Service Tax Act, 2017 and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. IN WRIT PETITION NO: 18661/2025 Between: 1. VARRE HARI BABU, WORKS CONTRACTOR, GSTIN- 37AEFPH4061P1Z6 REP. BY ITS PROPRIETOR, MR. V. HARI BABU 1/84, THAKKELLAPADU - 521345 KRISHNA DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ELUR -I CIRCLE, WEST GODAVARI DISTRICT, ANDHRA PRADESH 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...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 3 pleased 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 23.3.2024 for the period 2018-19 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, 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 and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX IN WRIT PETITION NO: 18887/2025 Between: 1. M/S SRI VENKATESWARA TRADERS,, PLOT NO. 253, BLOCK B-11, NEW AUTO NAGAR, KANURU, KRISHNA, PIN-520007 PROPRIETORSHIP, REP BY ITS PROPRIETOR MR. GOTTIPATI KALYAN ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2. ASSISTANT COMMISSIONERST, PENAMALURU CIRCLE, NO.ILL DIVISION, VIJAYAWADA. ...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 writ of Mandamus or any other appropriate writ or order or direction, declaring the assessment order GST DCR-07 dated 13.08.2024 passed by the 2nd respondent as without jurisdiction, void, illegal. arbitrary, violation of principles of natural justice, without DIN, non- application of mind 4 as well as contrary to the provisions of the APGST Act and CGST Act, 2007,particularly Circular 07/2023 dated 31.03.2023 levying late fee and violative of Article-14, 265 of the constitution of India and consequently set a- side the same and pass Counsel for the Petitioner: 1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX IN WRIT PETITION NO: 18902/2025 Between: 1. M/S SRI VENKATESWARA TRADERS, PLOT NO. 253, BLOCK B-IL, NEW AUTO NAGAR, KANURU, KRISHNA, PIN-520007 PROPRIETORSHIP FIRM. REP BY ITS PROPRIETOR MR. GOTTIPATI KALYAN ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2. ASSISTANT COMMISSIONERST, PENAMALURU CIRCLE, NO.ILL DIVISION, VIJAYAWADA. ...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 writ of Mandamus or any other appropriate writ or order or direction, declaring the assessment order GST DRC-07 dated. 26.12.2023 passed by the 2nd respondent as without jurisdiction, void, illegal, arbitrary, violation of principles of natural justice, without DIN, non application of mind. Double Taxation as well as contrary to the provisions of the APGST Act and COST Act, 2007, particularly despite the dealer having excess tax and also 5 paid additional amount u/s 73(5) without verifying data and levying tax, interest and penalty @100percent, which is violation of principles of natural justice and Article-265 of the constitution of India and consequently set-a-side the same and pass Counsel for the Petitioner: 1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX IN WRIT PETITION NO: 19549/2025 Between: 1. SREE VENKATESWARA DEVELOPERS, REPRESENTED BY ITS PARTNER, SHRI NARLA PHANI KUMAR, 59A-87/B, PLOT.NO.85, TEACHERS COLONY, FUNTIME ROAD, 0PP. INDIAN BANK, VIJAYAWADA, ANDHRA PRADESH - 520 001. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAXES, AUTONAGAR CIRCLE, VIJAYAWADA - II DIVISION, D.NO 74-2-20, GROUND FLOOR, KMR SONS PLAZA, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA, ANDHRA PRADESH - 520 007. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ...RESPONDENT(S): 6 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 writ, direction or order quashing the proceedings of the 1st Respondent in the Assessment Order issued in Form GST DRC 07 vide Ref No. ZD3701240060630 dated 11.01.2024 (Annexure P-1) (hereinafter referred to as demand order) for the period FY 2021-22, as the said assessment order was passed without any Documentary Identification Number (DIN) and Order was passed without providing the opportunity of Personal Hearing as prescribed under Section 75(4) of SGST Act, 2017 as invalid, arbitrary, without jurisdiction, unreasonable, and in violation of the principles of natural justice. b. And to pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 7 The Court made the following COMMON ORDER: (Per Hon’ble Sri Justice R Raghunandan Rao) As all these writ petitions have been filed challenging the orders of assessment on the ground that they do not contain DIN numbers, they are being disposed of this common order: 2. Heard Sri Srinivasa Rao Kudupudi, Sri A.V.Badra Naga Seshayya and Sri Anil Bezawad, learned counsels for the petitioners and learned Government Pleader for Commercial Tax appearing for the respondents. 3. This Court had been consistently holding that the assessment order which does not contain any DIN number would be invalid order. 4. However, the orders under challenge had been passed quite sometime back and there is no cogent explanation for the delay in filing all these writ petitions at this belated stage. 5. This Court, in a similar situation, had held that this Court would not intervene in the matters where such orders had been challenged at a belated stage and had dismissed the writ petitions therein, by order, dated 22.08.2025 in W.P.Nos.20433 of 2025 and batch. 8 6. Following the said common order, these Writ Petitions are dismissed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 10.12.2025 KA 9 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 18196, 18661, 18887, 18902 AND 19549 OF 2025 Date: 10.12.2025 KA