Kollam Prabhavati vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following order:
RRR, J & J$, J APHC010323572025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] FRIDAY, THE TWENTY SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No:16470 of 2025 Between: Kollam Prabhavati ...PETITIONER AND ...RESPONDENT(S) The Assistant Commissioner and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): TGP FOR COMMERCIAL TAX
The Court made the following order: (per Hon’hle Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 07.05.2022 passed by the 1®^ respondent, under the Goods and Service Tax Act, 2017 for short ‘the GST Act’ for the period 2018 to 2019. This order has been challenged by the petitioner in the present writ petition.
2 RRR, J&JS, J ^ W.P.No.16470of2025 This assessment order, in Form GST DRC-07, is challenged by -2. 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 3. 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 4. 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 Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 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 ^ 2022 (63) G.S.T.L 286 (SC) ^2024 (88) G.S.T.L 179 (A.P.)
RRR, J & JS, J f-/ Deputy Commissioner, Speciai 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 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 proceedings, dated 07.05.2022, issued by the 1®^ respondent, with liberty to the respondent to conduct fresh assessment, after giving notice and by 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 6. 7. excluded for the purposes of limitation. There shall be no order as to costs. ^ 2024 (88) G.S.T.L. 303 (A.P.) U SRIDEVI DEPUTY REGISTRAR //// SECTION OFFICER To,
The Assistant .'Commissioner (ST), FAC Nandyal-ll circle, Kurnool District, Andhra Pradesh. The^ Principal Secretary ,to Government, State of Andhra Pradesh, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. The Secretary (Finance) Union of India, Ministry of Finance, North Block, New Delhi 110001 . One CC to SRI. SRINIVASA RAO KUDUPUDI, Advocate [OPUC] Two CCs to GP FOR COMMERCIAL TAX High Court of Andhra Pradesh [OUT] One CC to DEPUTY SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh. [OPUC] Two CD Copies 2. 3. 4. 5. 6. 7. sree
HIGH COURT DATED:22/08/2025 ORDER WP NO. 16470 OF 2025 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.