Andhra Pradesh High Court - Amravati
M/S. Gvk Digital Flex Printing vs The Deputy Commissioner St, on 9 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
APHC010322922025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3541]
(Special Original Jurisdiction)
WEDNESDAY, THE NINTH DAY OF JULY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 17025/2025
Between:
1. M/S. GVK DIGITAL FLEX PRINTING, D.NO 19-4-48A, SUBBARAO
STREET, STV NAGAR, NEAR PASSPORT OFFICE, TIRUPATI -
517501 REP. BY ITS PROPRIETOR SRI. MADI NENI GNANENDRA
KUMAR, S/O MADINENI VENKATARAMANA, AGED ABOUT 33
YEARS.
...PETITIONER
AND
1. THE DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, CHITTOR
DIVISION, CHITTOOR, ANDHRA PRADESH.
2. THE ADDITIONAL COMMISSIONER ST, THE APPELLATE
AUTHORITY, TIRUPATI - 517501 ANDHRA PRADESH.
3. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI,
AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY
OF FINANCE, 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 pleased topleased to issue an appropriate Writ, Order or direction preferably 2 RRR, J & JS, J W.P.No.17025 of 2025 a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 05-12-2022 passed under Section 74 of GST Act 2017 in DIN No. DIN3705122228800 in not following the principles of natural justice, and the order DRC-07 does not bear signature and the show cause notice does not bear any DIN number or any Signature without providing opportunity to personal hearing and does not meet the ingredients of section 74 as illegal, arbitrary, unjust, improper, without authority of law and jurisdiction and contrary to the provisions of the GST Act 2017 , violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same 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 grant STAY of collection of tax, penalty and interest as levied by the 1st Respondent pursuant to the impugned order dated 05-12-2022 in DIN No. DIN3705122228800 pending disposal of the writ petition Counsel for the Petitioner:
1. M V J K KUMAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX 3 RRR, J & JS, J W.P.No.17025 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 proceedings, dated 22.10.2022. An appeal, filed against the said proceedings, 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 proceedings, the petitioner has approached this Court, on the ground that, the impugned proceedings 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 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 proceedings.
1 2022 (63) G.S.T.L. 286 (SC) 4 RRR, J & JS, J W.P.No.17025 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 proceedings, dated 22.10.2022, 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 proceedings, 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 _____________________ SUMATHI JAGADAM, J Date: 09.07.2025 MJA 5 RRR, J & JS, J W.P.No.17025 of 2025 313 THE HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No:17025 of 2025 (per Hon'ble Sri Justice R. Raghunandan Rao) 09.07.2025 MJA