Judgment
APHC010383092026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 29th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20796/2026 Between:
1. M/S.
GIRL ENTERPRISES, NO.
2-224/ABC, KGF ROAD, SANTHIPURAM, CHITTOOR DISTRICT, ANDHRA PRADESH - 517423, REP. BY ITS MANAGING PARTNER, P.V. GIRIDHAR.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PALAMANERU CIRCLE, CHITTOOR DIVISION, NEXT TO DEVI THEATRE, KATTAMANCHI, TIRUPATI ROAD, CHITTOOR, CHITTOOR DISTRICT, ANDHRA PRADESH - 517001.
2. THE APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER, (ST), TIRUPATI, FLAT NO.
101, THUNGA RESIDENCY, RANIPARANTHAKA DEVI MARG, KORAMEENUGUNTA, RENIGUNTA ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH-517501.
3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
4. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001.
...RESPONDENT(S):
NJS,J & TCDS,J W.P No.20796 of 2026 2
Counsel for the Petitioner:
1. G NARENDRA CHETTY Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
NJS,J & TCDS,J W.P No.20796 of 2026 3
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:20796 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya)
The petitioner was served with an order, in FORM DRC-07, dated 11.09.2024 passed by respondent No.1, under the Goods and Services Tax Act, 2017 (for short “the GST Act”) for the financial year 2018-2019. This Order of respondent No.1 has been challenged by the petitioner in this Writ Petition.
2.
This impugned order, in FORM DRC-07, is challenged by the petitioner, on various grounds, including the ground that, the said proceedings did not contain a DIN number.
3.
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned order.
4.
The question of the effect of non-inclusion on 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 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.
5.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa2, 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
1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.)
NJS,J & TCDS,J W.P No.20796 of 2026 4
case of Sai Manikanta Electrical Contractors Vs.
The Deputy Commissioner, Special Circle, Visakhapatnam3, had also held that non- mention of a DIN number would required the order to be set aside.
6.
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.
7.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 11.09.2024 issued by the respondent No.1 with the liberty to the respondent No.1 to conduct fresh assessment, after giving a notice to the petitioner and assigning a DIN number to the said order. However, the petitioner shall deposit 10% of the disputed tax before the authority concerned within a period of six (06) weeks from the date of receipt of copy this order.
8.
The period from the date of impugned assessment order, till the date of receipt of this order shall be excluded for the purpose of limitation. No costs.
Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:29.07.2026 Ksj
3 2024 (88) G.S.T.L. 303 (A.P.)