M/S. Sree Varun Mines Mineral And Transporter. vs. The Assistant Commissioner (St)
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APHC010386762025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE THIRD DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19743/2025 Between:
M/S. SREE VARUN MINES MINERAL AND TRANSPORTER.,, REP. BY ITS PROPRIETOR GOPAVARAM VAMSIDHAR REDDY D.NO. 29/105-B-405, TEJA APARTMENT. TEKKE SANDYA TOWERS, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NANDYAL - II CIRCLE, KURNOOL DIVISION, ANDHRA PRADESH.
JOINT COMMISSIONER ST, KURNOOL DIVISION, ANDHRA PRADESH.
ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
...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 a Writ, Order or direction particularly one in the nature 'WRIT OF MANDAMUS' a) Setting aside the Impugned Order in form GST-DRC- 07 dated 07.12.2024 an amount of Rs. 6,82,124/- (SGST of Rs. 341062/- and CGST of Rs. 341062/-) due to the non-payment of tax for the period from April-2020 to March-21 under Section 73(9) of the Central Goods and Services Act, 2017. b. Setting aside the payment of the Interest of Rs.6,48,384/- (SGST of Rs. 234192/- and CGST of Rs. 234192/-) under Section 50(3) of the CGST Act, 2017 under Section 50(3) of the CGST Act, 2017. c) Setting aside the payment of the Penalty of Rs. 68,212/- (SGST of Rs. 34106/- and CGST of Rs. 34106/-) under Section 73(9) of the APGST/ CGST Act, 2017. 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 pleased to order stay of recovery of demand pursuant to the Impugned Order in form GST-DRC-07 dated 07.12.2024 issued by Respondent No. 1, Counsel for the Petitioner:
K.RAGHAVENDER REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri K. Raghavendra Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
The petitioner was served with a show-cause notice, dated 11.03.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”]. This show-cause notice of the 1st respondent has been challenged by the petitioner in this Writ Petition.
The said show-cause notice 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 Taxes, on instructions, submits that there is no DIN number on the impugned show-cause notice.
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)
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 show-cause notice, which was uploaded in the portal, requires the show-cause notice to be set aside.
Accordingly, this Writ Petition is disposed of, setting aside the show-cause notice, dated 11.03.2024, issued by the 1st respondent, with a liberty to the respondents to take up further proceedings, after giving a notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned 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.)
As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 03.12.2025 KPV THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 19743 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
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.