M/S Sri Ramalingeswara Traders, vs Assistant Commissioner
2024 Latest Caselaw 9805 AP

Andhra Pradesh High Court - Amravati

M/S Sri Ramalingeswara Traders, vs Assistant Commissioner on 23 October, 2024

Author: R. Raghunandan Rao

Bench: R Raghunandan Rao

 APHC010440452024
                    IN THE HIGH COURT OF ANDHRA PRADESH
                                  AT AMARAVATI                          [3488]
                           (Special Original Jurisdiction)

           WEDNESDAY, THE TWENTY THIRD DAY OF OCTOBER
                TWO THOUSAND AND TWENTY FOUR

                                  PRESENT

         THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

                THE HONOURABLE SRI JUSTICE HARINATH.N

                       WRIT PETITION NO: 22837/2024

Between:

M/s Sri Ramalingeswara Traders,                                 ...PETITIONER

                                     AND

Assistant Commissioner and Others                          ...RESPONDENT(S)

Counsel for the Petitioner:

1. SUDHESHNA YAKKALA

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

The Court made the following Order:

The contention of the petitioner is that the entire proceedings including the show-cause notice as well as the Order of assessment do not have any number assigned to it, including DIN number.

The learned counsel for the petitioner contends that a Division Bench of this Court in a similar matter in the case of M/s. SRS Traders Vs. The Assistant Commissioner (ST) in W.P.No.5238 of 2024 had held following the Judgment of the Hon'ble Supreme Court of India in the case of Pradeep Goyal Vs. Union of India in W.P.(Civil) No.320 of 2022 dated 18.07.2022, that non availability of a DIN number on the impugned Order would make the Order invalid and non est.

Learned Government Pleader for Commercial Tax, on the other hand would contend that the Writ Petition is belated and is hit by latches in as much as, the impugned Order was passed in the year-2022 and the petitioner had kept quiet for more than two years and has now approached this Court by way of the present Writ Petition.

Prima facie, the non availability of a DIN number is contrary to the Judgment of the Hon'ble Supreme Court of India in the case of Pradeep Goyal Vs. Union of India in W.P.(Civil) No.320 of 2022, dated 18.07.2022, and the Judgment of a Division Bench of this Court in the case of M/s. SRS Traders Vs. The Assistant Commissioner (ST) in W.P.No.5238 of 2024, apart from the Circular dated 05.11.2019. The delay in approaching this Court, may not be a significant factor as the order itself would have to be held as non est.

Accordingly, there shall be stay of all further proceedings in pursuance of the impugned Order vide Reference No.ZD370723013142T, dated 18.07.2023, for a period of six (6) weeks. The Order of stay is subject to the condition that the petitioner deposits 10% of the disputed tax, within four (4) weeks.

Post on 13.11.2024.

________________________ R. RAGHUNANDAN RAO, J

______________ HARINATH.N, J

BSM