M/S. Govinda Sai Enterprises vs. The Assistant Commissioner (St)
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APHC010407762025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3554] WEDNE AY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 21303/2025 Between:
M/S. GOVINDA SAI ENTERPRISES,, HAVING ITS REGD. OFFICE AT D. NO. 5-122, PATHAKOTHURU, KATHIPUDI, EAST GODAVARI DISTRICT REP. BY ITS MANAGING PARTNER MR. M.V. VENKATA SATYA NARAYANA
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, TUNI CIRCLE, TUNI
THE STATE OFANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI
...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 Ordersvide Reference No.
GSTIN 37ABKFS7918L1ZD/2018-19 GSTIN 37ABKFS7918L1ZD/2019-20 GSTIN 37ABKFS7918L1ZD/2020-21 GSTIN 37ABKFS7918L1ZD/2021-22 Dt. 29.11.2023 for the Financial Years 2018-19 to 2021-22 U/s. 73 of GST Act, 2017 and the consequential attachment notice vide FORM GST DRC- 16 Dt. 07.03.2025 passed by the F' Respondentwhich does not bear any DIN as illegal, arbitrary, violative of the provisions of the GST Act, without juri iction and set aside the same, 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 Summary of the Order”, vide Reference No. ZD3705250434386, dated 29- 05-2025, r.w. “Annexure to DRC 07”, vide GSTIN: 37AAECE1023G1Z4, dated 29-05-2025, passed by the First Respondent, u/S. 74(9) of the IGST, CGST & SGST Acts, 2017, for the F.Y. 2022-23, wherein the “Annexure to DRC 07” does not contain DIN, and the “Summary of the Order” in Form DRC 07 which was uploaded in the Portal does not contain either physical or digital signature, is invalid, non-est deemed to have never been issued, contrary to law and illegal and even on merits not sustainable, and consequently set aside the same 1st Respondent including any recovery proceedings pending disposal of the Writ Petition Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served with assessment orders, in FORM GST DRC – 07, dated 29.11.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial years 2018-2019, 2019-2020, 2020-2021 & 2021-2022. The said orders of the 1st respondent have been challenged by the petitioner in this Writ Petition.
These assessment orders, in FORM GST DRC – 07, are 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 Tax, on instructions, submits that there is no DIN number on the impugned assessment orders.
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 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.
1 2022 (63) G.S.T.L. 286 (SC)
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 orders, which were uploaded in the portal, require the impugned orders to be set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 29.11.2023, issued by the 1st respondent, with a liberty to the 1st respondent to conduct fresh assessment, after giving a notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this 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.
2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
________________________ CHALLA GUNARANJAN, J
KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN
WRIT PETITION No:21303 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.