2025(07)LCX0437

SMS LIMITED

Versus

UNION OF INDIA

WRIT PETITION NO: 13275/2025 decided on 22-07-2025

IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)

TUESDAY, THE TWENTY SECOND 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: 13275/2025

Between:

Sms Limited                                                 ...PETITIONER

AND

The Union Of India and Others                 ...RESPONDENT(S)

Counsel for the Petitioner:

1.SRINIVASA RAO KUDUPUDI

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

2.

The Court made the following Order:

The petitioner, contends, among other grounds, that the impugned order, dated 04.02.2025, was actually passed, on 12.02.2025, which would placed it outside the period of limitation, in relation to the assessment year 2017-2018.

Sri Nikhil Gupta, the learned counsel appearing on behalf of Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner, would contend that, the last date for filing of the annual return was fixed as 07.02.2020, by way of Notification No.6 of 2020, dated 03.02.2020 and consequently, the period of 5 years available under Section 74 of the G.S.T. Act, 2017, would expired on 07.02.2025. However, the order itself, dated 04.02.2025, came to be signed, digitally, by the Assessing Officer, on 12.02.2025.

Learned counsel for the petitioner would also contend that, the DIN affixed to any Order is generated in such a way that the first 2 digits relate to the State in which the Order is being passed, the next 6 digits relate to the date of the order and the last 5 digits relate to the serial number of the order.

Learned counsel for the petitioner would also contend that, in the present case, the DIN affixed to the impugned order is DIN3712022541522. This would mean that the order was passed in the State of A.P. (37), on 12.02.2025 and this was the 41,522nd order passed.

Learned counsel for the petitioner would therefore contend that, the DIN and the digital signature clearly show that the order is beyond limitation. He further contends that, once a part of the order is beyond limitation and the rest of the order is set aside and the matter would have to be remanded back for appropriate directions.

The learned Government Pleader for Commercial Tax appearing for the respondents seeks time for filing of the counter-affidavit.

In view of the aforesaid submissions made by the learned counsel for the petitioner, there shall be stay of all further proceedings pursuant to the assessment order, dated 04.02.2025.

Post the matter after filing of the counter-affidavit.

________________________
R. RAGHUNANDAN RAO, J
_____________________
SUMATHI JAGADAM, J