M/S. Penna Cement Industries LTD. vs. Deputy Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following order:
1 APHC010338012025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3545] Wi \ THUR AY,THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 17237/2025 Between: 1.M/S. PENNA CEMENT INDUSTRIES LTD.,, REP. BY ITS DY. GENERAL MANAGER M. RAMA KRISHNA KRISHNAPATNAM PORT, KRISHNAPATNAM GRINDING UNIT, SY. NO. 684,687 TO 690 KRISHNAPATNAMVILLAGE, MUTHUKURVILLAGE AND MANDAL NELLORE DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1.DEPUTY COMMISSIONER ST, SPECIAL CIRCLE NELLORE NELLORE DIVISION, ANDHRA PRADESH.
JOINT COMMISSIONER ST, NELLORE, ANDHRA PRADESH. 3.ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH. 4.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 tomay be pleased to issue a Writ, Order or direction particularly in the nature WRIT OF MANDAMUS one a. Setting aside the Impugned
2 Assessment order in form GST- ASMT-13dated 15.04.2024 an amount of Rs. 2,94,57.456/- (IGST of Rs.44,79,498/-, SGST of Rs. 1,24,88,979/- and CGST of Rs.1,24,88,979/-) due to the non-payment of tax for the period February-24 under Section 62 of the Central Goods and Services Act, 2017. b. Setting aside the payment of the Interest of Rs.3,63,175/- (IGST of Rs.55,227/-, SGST of Rs. 1,53,974/- and CGST of Rs. 1,53.974/-) under Section 50(3) of the CGST Act, 2017. c. Pass lA 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 order stay of recovery of demand pursuant to' Impugned Assessment Order in form ASMT-13 dated 15.04.2024 issued by Respondent No. 1, and to pass Counsel for the Petitioner: 1.K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following: the 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.17237 of 2025 ORDER:rPer Hon’ble Sri Justice Battu Devanand) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents. The petitioner was served with an Assessment Order,
St respondent, under the Goods and dated 15.04.2024, passed by the 1 Service Tax Act, 2017 [for short “the GST Act”], for the Tax period February, 2024. This Assessment Order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition. This Assessment Order is challenged by the petitioner, on various 3. grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 4. 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 Goya! Vs. Union of India & Ors\ 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 referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 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 the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. , on Us. The 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.
Accordingly, this Writ Petition is disposed of, setting aside the impugned Assessment Order, dated 15.04.2024, issued by the 1"‘ respondent, with liberty to the 1"' respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The ' 2022 (63) G.S.T.L. 286 (SC) ^2024 (88) G.S.T.L. 179 (A.P.) " 2024 (88) G.S.T.L. 303 (A.P.)
5 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 m. shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. K. SRINIVASA RAJU ASSISTANT REGISTRAR //// SECTION OFFICER To.
The Deputy Commissioner ST, Special circle Nellore Nellore Division, Andhra Pradesh.
The Joint Commissioner ST, Nellore, Andhra Pradesh.
The Additional Commissioner ST Legal, Vijayawada, Andhra Pradesh.
The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.
One CC to Sri K.Raghavender Reddy, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies Cnr
' »;• HIGH COURT DATED:11/09/2025 ORDER WP NO. 17237 OF 2025 19 SEP 2025 )g) ^sXuirent DISPOSING OF THE W.P. WITHOUT COSTS
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.