Cause title — parties, addresses and appearances
APHC010396722025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE NINETEENTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 32214/2025
Between:
1. M/S. PSR LOGISTICS, GSTIN-37ABBFP3189K1Z5 REP. BY ITS
PARTNER, P. SUDHAKAR REDDY 501-C AND D, B BLOCK,
DHEERAJ COURTS APARTMENTS MINI BYPASS ROAD, MAGUNTA
LAYOUT NELLORE-524003, ANDHRA PRADESH
...PETITIONER
AND
1. THE ASSISTANT COMMISSIONER ST, NELLORE -III CIRCLE,
NELLORE, ANDHRA PRADESH
2. STATE
OF
ANDHRA
PRADESH,
REP.
BY
ITS
PRINCIPAL
SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE)
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 tomay be pleased to issue a Writ of Mandamus or any other
appropriate writ or order or direction declaring the action of the 1 Respondent
in issuing assessment order dated 29.4.2025 for the period 2023-24 under
the Goods and Service Tax Act, 2017 in Form DRC -07 (summary order)
without generating the Document Identification Number DIN) and the show
2
RRR, J & TCDS, J
W.P.No.32214 of 2025
cause notice dated 28.2.2025, as illegal, arbitrary, contrary to law, void ab
initio and in gross violation of principles of natural justice and consequently
direct the 1st Respondent to redo the assessment following the principles of
natural justice, and pass such
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
may be pleased to condone the delay of 100 days in representing the Writ
Petition, in the interest of justice.
IA NO: 2 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
Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2.
3
RRR, J & TCDS, J
W.P.No.32214 of 2025
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Srinivasa Rao Kudipudi, learned counsel for the petitioner
and the learned Government Pleader for Commercial Tax, appearing for the
respondents.
2.
The petitioner was served with an assessment order, dated
29.04.2025, passed by the 1st respondent, under the Goods and Service Tax
Act, 2017 [for short “the GST Act”], for the period 2023-24. This assessment
order of the 1st respondent has been challenged by the petitioner in this Writ
Petition.
3.
This assessment order is challenged by the petitioner, on various
grounds, including the ground that the said proceedings did not contain a DIN
number.
4.
Learned
Government
Pleader
for
Commercial
Tax,
on
instructions, submits that there is no DIN number on the impugned
assessment order.
5.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.
6.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.
7.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.
8.Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 29.04.2025, issued by the 1st respondent, with liberty to the 1st 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.)
As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 19.11.2025 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 32214 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
