Khadir Enterprises vs. Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010438612025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE THIRD DAY OF SEPTEMBER TWO THOUSANDAND TWENTYFIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23088/2025 Between: 1.KHADIR ENTERPRISES, REPRESENTED BY THE PROPRIETORSRI ABDUL KHADIR SHAIK, DOOR N0422, 423, 424, 425, PHASE 1,2, AUTONAGAR, GUNTUR, ANDHRA PRADESH. PIN - 522001. ...PETITIONER AND 1.ASSISTANT COMMISSIONER OF STATE TAX, KOTHAPET CIRCLE GUNTUR-LL DIVISION, D.NO 11-1-73/1,4TH FLOOR, VASUNDHARA BLDGS RAJAJI BHAVAN.JINNA TOWER CENTER,GUNTUR ANDHRA PRADESH-522001 2.STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP. PIN -522503. REVENUE (CT) ...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 nature of Writ of Mandamus, setting aside the impugned claimed common Intimation of Tax Ascertained in Part-A of the Form GST DRC-01A, the claimed Show- cause Notice and its claimed more in the summary in Form GST DRC-01 both dated 08-07-2024 the 2 claimed personal hearing Notices dated 20-09- 24 and dated 06-11-2024 and the claimed adjudication orderand its alleged summary in Form GST DRC-07 both dated 04-04-2025 and the proceedings issued under Section 74 of the GST Acts, 2017 by the Respondent No 1 and to 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 Pleased to stay the collection of the disputed tax of Rs. of Rs.3,33,419 the disputed interest of Rs.4,98,517 to pass 3,33,419, the penalty (Total Rs.11,65,355) and Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order; (perHon’ble Sh 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. The petitioner was served with an assessment order, dated 04.04.2025, passed by the respondent, under the Goods and Service Tax Act. 2017 [for short “the GST Act”], for the period 2018-19. 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 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 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.
A Division Bench of this Court in the case of M/s. Cluster Enterprises l/s. The Deputy Assistant Commissioner (ST)-2, Kadapa the basis of the circular, dated 23.12.2019 issued by the C.B.I.C., had held that ^ on bearing No. 128/47/2019-GST, non-mention of a DIN number would Deputy Commissioner, Special Circle, Visakhapatnam^ had also held that non-mention of a DIN number would require the order to be set aside.
In view of the aforesaid judgments and the C.B.I.C., the non-mention of in the portal, requires the impugned order to be circular issued by the a DIN number in the order, which was uploaded set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 04.04.2025, issued by the 1 to the 1"' respondent to conduct fresh petitioner and assigning a DIN number to the said order. The period from the date of the impugned assessment order, shall be excluded for the costs. respondent, with liberty assessment, after giving notice to the till the date of receipt of this order purposes of limitation. There shall be no order as to '2024 (88)G.S.T.L. 179(A.P.) '2?24(88)G.S.T.L. 303 (A.P.)
w W.P.No.23088of2'025 As a sequel, pending miscellaneous applications, if any, shall stand closed. I- SHAIK MOHD. RAFi ASSISTANT REGISTRAR //// VV SECTION OFFICER To,
The Assistant Commissioner of State Tax, Kothapet Circle Guntur-ll Division, D.No 11-1-73/1, Floor, Vasundhara Bldgs, Rajaji Bhavan, Jinna Tower Center, Guntur Andhra Pradesh-522001. 2. The Secretary to Government of A.P Revenue (CT) Department, State of Andhra Pradesh, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP. PIN -522503. 3. One CC to Sri J.N. Venkata Suresh Kumar, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies Cnr
% HIGH COURT DATED:03/09/2025 ORDER WP NO. 23088 OF 2025 3 0 6 OCT 2025 Co O Ss^^unrent Sectjoux'^^^ 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.