M/S. Lakshmi Papers vs. The State Of Andhra Pradesh
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APHC010179862025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE FIFTEENTH 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: 9306/2025 Between:
M/S. LAKSHMI PAPERS, REGD. OFFICE AT D. NO. 8/316A, ARUNA COLONY SINGARAYAKONDA, PRAKASAM DISTRICT REP. BY ITS PROPRIETRESSK LAVANYA
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI
THE ASSISTANT COMMISSIONER NO II, ONGOLE - II CIRCLE (FAC), ONGOLE
...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 tomaybe pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 2nd Respondent vide FORM GST DRC - 07 Dt. 03.06.2022 vide Order A.O No. ZH3 706220081490 for tax periods 2017-18 U/s. 74 of APGST Act which does not contain any DIN as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law settled by this Honble Court and set aside the same and also quash all the consequential attachment proceedings or to pass
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IA NO: 1 OF 2025 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 maybe pleased to STAY the operation of impugned Summary of Order passed by the 2"^ Respondent vide FORM GST DRC - 07 Dt. 03.06.2022 vide Order AO No. ZH3706220035811 for tax periods 2018-19 to 2020-21 U/s. 74 of APGST Act pending disposal of the present Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri P. V. Sai Rajesh, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
The petitioner was served with an assessment order, dated 03.06.2022, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period 2017-2018. This assessment order of the 2nd respondent has been challenged by the petitioner in this Writ Petition.
This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
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 circular issued by the Central Board of Indirect Taxes and Customs (herein
1 2022 (63) G.S.T.L. 286 (SC)
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referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be invalid.
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 non-mention of a DIN number would require the order to be set aside.
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.
Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 03.06.2022, issued by the 2nd respondent, with liberty to the 2nd 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 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.
2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
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As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
KPV
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200
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 9306 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.