WP/19429/2024 of SRI SAI KISAN SEVA KENDRA Vs DEPUTY COMMERCIAL TAX OFFICER I

APHC010168212024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos.19412 & 19429 of 2024 WRIT PETITION NO: 19412/2024 Between: Sri Sai Kisan Seva Kendra ...PETITIONER AND Deputy Commercial Tax Officer I and Others ...RESPONDENT(S) WRIT PETITION NO: 19429/2024 Between: Sri Sai Kisan Seva Kendra ...PETITIONER AND Deputy Commercial Tax Officer I and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2 RRR, J & MRK, J W.P.Nos.19412 & 19429 of 2024 The Court made the following common order: (per Hon’ble Sri Justice R Raghunandan Rao) The complaint of the petitioner, in both these cases, is that, neither the impugned assessment proceedings nor the impugned show-cause notices contain any DIN number. 2. The learned counsel for the petitioner submits that the absence of such a DIN number on the impugned orders as well as the impugned show-cause notices is invalid and non est. 3. The lea