Cause title — parties, addresses and appearances
APHC010438642025
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: 23089/2025
Between:
1. M/S
KHADIR
ENTERPRISES,,
REPRESENTED
BY
THE
PROPRIETORSRI ABDUL KHADIR SHAIK DOOR NO 422, 423, 424,
425, PHASE 1,2, AUTO NAGAR, 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. 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 tomay be pleased to issue an appropriate writ, order or direction,
more in the nature of Writ of Mandamus, setting aside the impugned claimed
common Intimation of Tax Ascertained in Part-A of the Form GST DRC-01A,
2
RRR, J & TCDS, J
W.P.No.23089 of 2025
the claimed show-cause Notice and its claimed summary in Form GST DRC-
01 both dated 08- 07-2024, the 2 claimed personal hearing Notices dated 20-
09-2024 and dated 06-11-2024 and the claimed adjudication order and its
alleged summary in Form GST DRC-07 both dated 08-04-2025 nd the
proceedings issued under Section 74 of the GST Acts, 2017 by the
Respondent No 1 and to pass such
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
Counsel for the Petitioner:
1. J.N VENKATA SURESH KUMAR
Counsel for the Respondent(S):
1.
3
RRR, J & TCDS, J
W.P.No.23089 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
08.04.2025, passed by the 1st respondent, under the Goods and Service Tax
Act, 2017 [for short “the GST Act”], for the period 2021-22. 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 08.04.2025, 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: 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: 23089 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
