Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010309752026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16278/2026 Between: 1. C AND D ENGINEERING SWERVICES, , REPRESENTED BY ITS PROPRIETOR NAGAVENU YARLAGADDA, S/O DHARMARAJU, AGED ABOUT 45 YEARS, PROPRIETOR OF M/S. C AND D ENGINEERING SERVICES, FLAT NO. 402, ADITYA ENCLAVE, NEAR OLD POLICE STATION, PORANKI, VIJAYAWADA, KRISHNA, ANDHRA PRADESH - 521137 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT - 522238. 2. ASSISTANT COMMISSIONER ST, PENAMALURU CIRCLE, NO-III DIVISION, VIJAYAWADA, D.NO.20-1-34, SECOND FLOOR, JRR COMMERCIAL BUILDING, BESIDE LOTUS LANDMARK, AYODHYA NAGAR, VIJAYAWADA - 520003 3. APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER ST, OFFICE OF THE APPELLATE AUTHORITY, VIJAYAWADA, ANDHRA PRADESH - 520013. 2 RRR,J & GTK,J W.P.No.16278 of 2026 4. JOINT COMMISSIONER STATE TAX, VIJAYAWADA-3 DIVISION, VIJAYAWADA, PLOT.NO.8, FOURTH FLOOR, JRR COMMERCIAL COMPLEX, BESIDE LOTUS LANDMARK, AYODHYA NAGAR, VIJAYAWADA - 520011 5. ICICI BANK LIMITED, REP BY ITS THE BRANCH MANAGER, RELIANCE A1 PLAZA, NEAR MATERIAL GATE, MOTIKVADI - 361140, JAMNAGAR (DT), GUJARAT. ...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 toPleased to issue a writ, order. or direction, more particularly, one in the nature of a Writ of Mandamus, declaring the impugned Ex-parte Assessment Order vide Order-in-Original bearing Ref. No. ZD370426011580N dt. 08.04.2026 issued by Respondent No. 3 in Special Appeal No. GST/VJA- 3/1354/2025-26, along with the Order-in-Original bearing Ref. No. ZD370625025672A vide Form GST DRC-07 dated 20-06- 2025 for the FY 2018-19 passed by the Respondent No. 2 as being illegal, arbitrary, without considering the submissions of the assesse and contrary to the provisions of the CGST Act, 2017 and barred by limitation and in violation of the principles of natural justice and in violation of Article 14, 19 85 21 of the Constitution of India and consequently suspend and set aside the same and to pass IA NO: 1 OF 2026 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 suspend the impugned Ex-parte Assessment Order vide Order-in- Original bearing Ref. No. ZD370426011580N dt. 08.04.2026 issued by Respondent No. 3 in Speeial Appeal No. GST/VJA- 3/1354/2025-26, along with the Order-in-Original bearing Ref. No. ZD370625025672A vide Form GST DRC-07 dated 20-06-2025 for the FY 2018-19 passed by the Respondent No. 2, pending disposal of the instant Writ Petition pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. CHETAN PONNURU 3 RRR,J & GTK,J W.P.No.16278 of 2026 Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 RRR,J & GTK,J W.P.No.16278 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Chetan Ponnuru, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 20.06.2025. 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. 3. Aggrieved by the order of assessment, the petitioner has approached this Court, on the ground that, the order of assessment does not contain a DIN number. 4. 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. 5. The learned Government Pleader for Commercial Taxes, appearing for the respondents, would contend that the petitioner having availed the remedy 1 2022 (63) G.S.T.L. 286 (SC) 5 RRR,J & GTK,J W.P.No.16278 of 2026 of appeal and having failed in the said appeal, cannot be permitted to challenge the order of assessment. 6. 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. 7. Following the said Judgment, this Writ Petition is allowed, setting aside the impugned order, dated 20.06.2025, and remanding the matter back to the Assessing Officer, for passing fresh orders in accordance with law. 8. 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 _______________________ TUHIN KUMAR GEDELA, J Date:24.06.2026 KPV Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 6 RRR,J & GTK,J W.P.No.16278 of 2026 73 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION No.16278 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.06.2026 KPV