Andhra Pradesh High Court
WP/15611/2026 of PANCHMUKH SAI ENTERPRISE Vs THE STATE OF ANDHRA PRADESH on 21 June 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15611/2026 Between: 1. PANCHMUKH SAI
APHC010292482026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
MONDAY,THE TWENTY SECOND DAY OF JUNE
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 15611/2026
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1. PANCHMUKH SAI ENTERPRISE, (PARTNERSHIP FIRM) D.NO 39- 10-10/1, DATTA SAL VEMURI TOWERS, VETERINARY HOSPITAL ROAD, LABBIPET, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520010. REP. BY ITS MANAGING PARTNER MR. VEMURI KRISHNA CHAND
...PETITIONER AND
1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A. P - 522237.
2. ASSISTANT COMMISSIONER ST, GANDHINAGAR CIRCLE, VIJ AYAWADA-520008
3. DY ASSISTANT COMMISSIONER ST1, GANDHINAGAR CIRCLE, VIJ AYAWADA- 520008
...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 writ of Mandamus or any other appropriate Writ or order or direction, declaring the action of the respondent no.3 in passing assessment order dated 23.12.2025 for tax period from 01.04.2021 to 18.12.2024 as illegal, arbitrary, without signature, without DIN, composite order, without proper service (served through whatsapp) , violation of principles of natural justice, violation of the Provisions of GST Act, 2017 and also in contravention of articles 14 and 265 of the constitution and set-a-side the same and 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 may be pleased to grant stay of all further proceedings, including recovery of the Tax, Interest and penalty pursuant to the impugned assessment order dated: 23.12.2025 for tax period from 01.04.2021 to 18.12.2024 passed by the Respondent No.3, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass Counsel for the Petitioner:
1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri A.V.Badra Naga Seshayya, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents.
2. The petitioner was served with an assessment order, dated 23.12.2025, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 01.04.2021 to 18.12.2024. This assessment order of the 3rd respondent has been challenged by the petitioner in this Writ Petition.
3. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
4. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
5. 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 1 2022 (63) G.S.T.L. 286 (SC)
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 invalid.
6. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam 3 , had also held that non-mention of a DIN number would require the order to be set aside.
7. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside.
8. Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 23.12.2025, issued by the 3rd respondent, with liberty to the 3rd respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the date of the 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
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, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 22.06.2026 KA
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 15611/2026 Date: 22.06.2026 KA