M/S. Wua Akula Ramanna Tank Surepalli vs. The Assistant Commissioner
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APHC010016412026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE TWENTY FIRST DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1160/2026 Between:
M/S. WUA AKULA RAMANNA TANK SUREPALLI, HAVING ITS REGD. PREMISES AT D. NO. 1-2, SUREPALLI, MUSUNURU MANDAL, KRISHNA DISTRICT REPRESENTED BY ITS AUTHORISED SIGNATORY MR. PONNAGANTI SURESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, ELUM - II CIRCLE, ELURU DIVISION, ELURU DISTRICT-534401
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI- 444601
...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 topleased 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 1 vv Respondent vide FORM GST DRC - 07 Dt. 28.12.2023 for the Tax Period 2018- 19 which does not
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contain any DIN and Signature as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India and set aside the same or to 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 STAY all further proceedings pursuant to impugned Assessment Order passed by the 1st Respondent vide FORM GST DRC - 07 Dt. 28.12.2023 for the Tax Period 2018-19 which does not contain any DIN and Signature pending disposal of the Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
The petitioner was served with an assessment order in FORM GST DRC-07, dated 28.12.2023 vide Reference No. /DRC-01, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-2019. This assessment order of the 1st 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 order 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 in FORM GST DRC-07, dated 28.12.2023. 5. The question of the effect of non-inclusion of DIN number on the order, 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 & Ors 1. The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued
1 2022 (63) G.S.T.L. 286 (SC)
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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.
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 mitigate against 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., 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 28.12.2023 in FORM GST DRC-07, issued by the 1st respondent, with liberty to 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 summary of the assessment order, till the date of receipt of this 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
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order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 21.01.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 1160/2026 Date: 21-01-2026 KA
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.