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2026:APHC:20427

APHC010650122025

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY NINETH DAY OF APRIL

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 11604/2026

Between:

1. M /S. G BALA VEKATAREDDY GUNDUPAPALA, GSTIN-

37CGNPR5073H1ZT REP. BY ITS PROPRIETOR, MR.

G.BALAVENKATA REDDY 1/117, MIN ROAD, GUNDUPAPALA

VILLAGE GOSPADU MANDAL, KUNROOL - 51813, ANDHRA

PRADESH

...PETITIONER

AND

1. T HE ASSISTANT COMMISSIONER, (ST) NANDYAL -II CIRCLE,

NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH

2. S TATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL

SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT,

SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

3. T HE 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

pleased toleased 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 7.2.2025 for the period 2023-24 under the Goods

and Service Tax Act, 2017 and summary of assessment order Form DRC -

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RRR, J &2 T0C2D6:SA, JP HC:20427

W.P.No.11604 of 2026

07, notice in ASMT_10, without signing either physically or digitally and

without affixing document identification number and, as illegal, arbitrary,

contrary to the provisions of the Goods and Service Tax Act, 2017 and in

gross violation of principles of natural justice as the order was passed without

issuing show cause notice, and consequently direct the 1st Respondent to

redo the assessment following the principles of natural justice setting aside

the impugned orders and notices 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

pleased to condone the delay of 132 days re-representing the WPSR

No.49378/2025 in the interest of justice, and pass

IA NO: 2 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 grant stay of recovery of the disputed demand pursuant to the

impugned assessment order dated 7.2.2025 passed by the 1®* Respondent

for the tax period 2023-24 under the Goods and Service Tax Act, 2017,

pending disposal of the Writ Petition as otherwise the Petitioner will be put to

severe loss and hardship.

Counsel for the Petitioner:

1. SRINIVASA RAO KUDUPUDI

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

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RRR, J &2 T0C2D6:SA, JP HC:20427

W.P.No.11604 of 2026

The Court made the following Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri Srinivasa Rao Kudupudi, learned counsel appearing for the

petitioner and the learned Government Pleader for Commercial Taxes

appearing for the respondents.

2. The petitioner herein has approached this Court, challenging the

order of assessment, passed by the 1^st respondent, on 07.02.2025, on the

ground that the said order does not contain a Document Identification Number

(DIN) or RFN number and the same is vitiated by the lack of such numbers.

3. This Court had considered this issue earlier in M/s. Cluster

Enterprises Vs The Deputy Assistant Commissioner (ST)-2, Kadapa, 2024 (88) G.S.T.L. 179 (A.P.) and

in Sai Manikanta Electrical Contractors Vs The Deputy Commissioner,

Special Circle, Visakhapatnam, 2024 (88) G.S.T.L. 303 (A.P.) and had held that the absence of a DIN

number would be sufficient to invalidate the said order.

4. However, the learned Government Pleader for Commercial

Taxes, appearing for the respondents, would contend that the order, under

challenge, has been passed on 07.02.2025 and the petitioner has approached

this Court with inordinate delay and such delay has not