V Sreedhar Reddy vs. The Additional Commissioner - Andhra Pradesh High Court, 19 August 2025

Cause title — parties, addresses and appearances

APHC010431022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) cf WEDNESDAY, THE TWENTIETH DAY OF AUGligl TWO THOUSAND AND TWENTY FIVE ^ PRESENT 5® THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21933 OF 2025 Between: Chadalla, Punganur M/s. V Sreedhar Reddy, Flat No. 1/91, Laddigam, Mandal, Chittoor District, Andhra Pradesh - 533450, Rep. by its Partner, V. Sreedhar Reddy. ...Petitioner AND 1. the Additional Commissioner (ST), Appellate Authority, Tirupati, Flat No. 101, Thunga Residency, Raniparanthaka Devi Marg, Korameenugunta, Renigunta Road, Tirupati, Tirupati District, Andhra Pradesh-517501. 2. The Assistant Director5, Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI), D. No. 59-3-8/2, Musunuri Narayana Street, Ashok Nagar, Mogalrajapuram, Vijayawada, Krishna District, Andhra Pradesh-520010. 3. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Buildings, Secretariat Department Velagapudi, Guntur District, Andhra Pradesh. A.P. Ministry of 4. The Union of India, Rep. by its Secretary (Finance) Finance, North Block, New Delhi - 110001. ...Respondents ' Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the Fligh Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Order-in- Original in Form DRC-07 vide Ref. No. APSDRI/T6/GST/INT/24/2021, dated 25-06- 2024, passed by the Second Respondent under S. 74 of the GST Acts, 2017, the F.Y.s 2019-20, 2020-21 and 2021-2022, as confirmed with modifications by the impugned Appeal Order passed by the First Respondent in Form GST APL-04, vide CTD Order No. DIN3704062513461, dated 04-06- 2025, which does not contain DIN and which was passed for three Assessment years, is invalid, non est, deemed to have never been issued and even on merits not sustainable and illegal consequently set aside both the impugned Orders for 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 Fligh Court may be pleased to grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Appeal Order passed by the First Respondent in Form GST APL-04, vide CTD Order No. DIN3704062513461, dated 04-06-2025, for the F.Y.s 2019-20, 2020-21 and 2021-22 under the GST Acts, 2017 Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondents No.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: ASSISTANT SOLICITOR GENERAL OF INDIA The Court made the following order; APHC010431022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21933/2025 Between: 1.V SREEDHAR REDDY, FLAT NO. 1/91, LADDIGAM CHADALLA, PUNGANUR MANDAL, CHITTOOR DISTRICT, ANDHRA PRADESH - 533450, REP. BY ITS PARTNER, V. SREEDHAR REDDY. ...PETITIONER AND 1.THE ADDITIONAL COMMISSIONER, APPELLATE TIRUPATI, FLAT NO. 101, THUNGA RANIPARANTHAKA DEVI MARG, RENIGUNTA ROAD, TIRUPATI, PRADESH-517501. AUTHORITY, RESIDENCY, KORAMEENUGUNTA, TIRUPATI DISTRICT, ANDHRA 2.THE ASSISTANT DIRECTOR5, ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSDRI), D. NO. 59- 3-8/2, MUSUNURI NARAYANA STREET, ASHOK MOGALRAJAPURAM, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520010. NAGAR, 3.THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) BUILDINGS,SECRETARIATDEPARTMENT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. A.P. 4.THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. 2 RRRJ & TCDSJ W.P.No.21933 of2025 ...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 pleased topleased to ' may be 'ssue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the Impugned Order-ln- Original in Form DRC-07 vide Ref. No. APSDRI/T6/GST/INT/24/2021, dated Second Respondent under S. 74 of the GST Acts mo«n c 2021-2022, as confirmed with modificafions by the impugned Appeal Order passed by the First Respondent ?n2e™ APL-04, vide CTD Order No. DIN3704062513461, dated 04-06- 2025, which does not contain DIN and which was passed for three Assessment years, is invalid, non est, deemed to have and even on merits not sustainable and illegal the impugned Orders and never been issued consequently set aside both pass lA NO: 1 OF 2{)9Pi in the circumstances stated lasef "lay be pleased intere^ i '' Pi°“®bings, including recovery of tax ..inte est and penalty, pursuant to the impugned Appeal Order passed by the First Respondent in Form GST APL-04 vide crn OrHor m D,N3704062513461, dated 04-06-2025, for the F.Y.s 201^20 aSo^t an°d 2021-22 under the GST Acts, 2017, and pass Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.21933 of 2025 The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an Order, in FORM DRC - 07, dated 25.06.2024, passed by the 2"^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the financial years 2019-2020, nd 2020-2021 & 2021-2022. This

Order of the 2 respondent has been challenged by the petitioner in this Writ Petition.

This impugned order, in FORM DRC - 07, 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 instructions, submits that there is no DIN number on the impugned 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 Goyal 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 referred to as “C.B.LC.”), had held that an order, which does not contain a DIN number would be invalid. 2022 (63) G.S.T.L. 286 (SC)

: I 4 RRR,J & TCDS,J W.P.No.21933 of 2025 A Division Bench of this Court in the case of M/s. Cluster 5. f 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 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 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 25.06.2024, issued by the 2^^ respondent, with a liberty to the 2"^^ 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 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. ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

,/ 5 RRRJ & TCDSJ W.P.No.21933 of2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. K TATA RAO ; / DEPUTY REGISTRAR/ //// SECTIOWOFFICER To,

The Additional Commissioner (ST), Appellate Authority, Tirupati, Flat No. 101, Thunga Residency, Raniparanthaka Devi Marg, Korameenugunta, Renigunta Road, Tirupati, Tirupati District, Andhra Pradesh - 517501. 2. The Assistant Director 5, Andhra Pradesh State Directorate of Revenue Intelligence (AP RI), D.No. 59-3-8/2, Musunuri Narayana Street, Ashok Nagar, Mogalrajapuram, Vijayawada, Krishna District, Andhra Pradesh - 520010. 3. The Principal Secretary to the Government, State of Andhra Pradesh, Revenue (CT) Buildings, Secretariat Department Velagapudi, Guntur District, Andhra Pradesh. A.P.

The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi - 110001. 5. One CC to SRI G NARENDRA CHETTY Advocate [OPUC]

Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]

One CC to SRI ADDITIONAL SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh

Two CD Copies ? . gsg

I / / / HIGH COURT DATED:20/08/2025 3 ft OCT ORDER WP NO. 21933 OF 2025 ’cxj \ / / y « DISPOSING THE WP WITHOUT COSTS j; V.