Cause title — parties, addresses and appearances
APHC010527432025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE EIGHTH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 27403/2025
Between:
1. SRI SRINIVASA TRADING CORPORATION, REPRESENTED BY THE
PROPRIETORSRI MANGAM SRINIVASA RAO DOOR NO.54-6-87,
PLOT NO. 10, V ROAD, JAWAHAR AUTONAGAR, VIJAYAWADA,
KRISHNA, ANDHRA PRADESH, PIN-520007
...PETITIONER
AND
1. ASSISTANT COMMISSIONER OF STATE TAX, PANAMALURU
CIRCLE,
VIJAYAWADA
DIVISION-3,
D.NO-
20-1-34,JRR
COMMERCIAL
BUILDING,
2ND
FLOOR,
LOTUS
LANDMARK,AYODHYA NAGAR VIJAYAWADA, KRISHNA DISTRICT,
ANDHRA PRADESH-520003
2. STATE
OF
ANDHRA
PRADESH,
REPRESENTED
BY
THE
SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT)
DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS
VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP,
PIN- -522 503
...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 in the
nature of Writ of Mandamus, setting aside the impugned alleged Intimation of
2
RRR, J & TCDS, J
W.P.No.27403 of 2025
Tax Ascertained in Part-A of Form GST DRC-01 A, the alleged show-cause
Notice and its alleged summary in Form GST DRC-01 dated 16-03-2024 , the
2 alleged reminders thereon dated 16-03-2024 and 01-07-2024 and the 2
alleged personal hearing Notices dated 10-12-2024 and 22-08-2025, and the
claimed order and its alleged summary in Form GST DRC-07 both dated 11-
09-2025 issued under Section 73 of the GST Acts, by the Respondent No-1-
and to pass
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 stay the collection of the disputed tax of Rs.6,03,103, the disputed
penalty of Rs.90,465 and the disputed interest of Rs.3,65,177 (Total amount
of Rs. 10,58,745) and the and to pass
Counsel for the Petitioner:
1. J.N VENKATA SURESH KUMAR
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
RRR, J & TCDS, J
W.P.No.27403 of 2025
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri J. N. Venkata Suresh Kumar, 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
11.09.2025, passed by the 1st respondent, under the Goods and Service Tax
Act, 2017 [for short “the GST Act”], for the period 2021-2022. 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 11.09.2025, 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: 08.10.2025 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 27403 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
