Cause title — parties, addresses and appearances
APHC010443152025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE THIRD DAY OF SEPTEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 23112/2025
Between:
1. PUNNAPUREDDI
RAMBABU,
1/81,
SATYANAGAR
COLONY,
SAMPATHIPURAM VILLAGE AND POST-531031, ANAKAPALLI
MANDAL, ANAKAPALLE DISTRICT REP. BY ITS PROPRIETOR -
SRI. P. RAMBABU
...PETITIONER
AND
1. THE ASSISTANT COMMISSIONER ST FAC, REGIONAL GST AUDIT
AND ENFORCEMENT OFFICE VISAKHAPATNAM.
2. THE
ASSISTANT
COMMISSIONERST,
ANAKAPALLI
CIRCLE,
VISAKHAPATNAM-LL DIVISION, ANAKAPALLE.
3. THE CHIEF COMMISSIONER OF STATE TAX A P, 12-468/4,
ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLI-522 501,
GUNTUR DISTRICT
4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT
COMPLEX, VELGAPUDI AMARAVATI, GUNTUR DISTRICT.
5. THE SUPERINTENDING ENGINEER, RURAL WATER SUPPLY AND
SANITATION
DEPARTMENT,
GOVERNMENT
OF
ANDHRA
PRADESH, VISAKHAPATNAM.
...RESPONDENT(S):
2
RRR, J & TCDS, J
W.P.No.23112 of 2025
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 or order or direction more
particularly one in the nature of Writ of Mandamus declaring the action of the
and 2nd respondent in issuing the impugned show notices and impugned
summary of order (without DIN) in Form GST DRC- 01A/DRC-01 dated
28.01.2024/20.02.2025 and in Form GST DRC-07 dated 23.05.2025 as
illegal, arbitrary, high handed, without authority of law and jurisdiction, in
violation of principles of natural justice, contrary to the provisions of the Act
and set aside the same and 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 grant stay of all further proceedings including any recovery
proceedings through coercive methods for the recovery of the disputed tax for
the tax periods 2022-23 to 2024-25 (upto 11/2024) in pursuance to the
impugned summary of order of the 2 respondent dated 23.05.2025, pending
disposal of the Writ Petition and pass
Counsel for the Petitioner:
1. C SANJEEVA RAO
Counsel for the Respondent(S):
1. GP FOR REVENUE
2. GP FOR COMMERCIAL TAX
3
RRR, J & TCDS, J
W.P.No.23112 of 2025
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri C. Sanjeeva Rao, 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
23.05.2025, passed by the 2nd respondent, under the Goods and Service Tax
Act, 2017 [for short “the GST Act”], for the period 2022-23 to 2024-25. This
assessment order of the 2nd 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 23.05.2025, issued by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The question of whether Composite Order can be passed or not is left open. The period from the date of the impugned assessment order, till the date of receipt of this order
2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
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.
_______________________ R RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 03.09.2025 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 23112 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
