Cause title — parties, addresses and appearances
APHC010407142025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE SIXTH 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: 20847/2025
Between:
1. M/S BISMILLAH IRON MERCHANTS,, DOOR NO. 16-9-26/1, WARD
NO.26, OLD GUNTUR, GUNTUR DISTRICT, ANDHRA PRADESH.
REP BY ITS SOLE PROPRIETRIX, SHAIK SHAHIN,W/O. DAWOOD,
AGED ABOUT 40 YEARS, OCC. BUSINESS, R/O DOOR NO. 18-5-39,
AHAMAD NAGAR, 1ST LINE, CHINNA BAZAR, GUNTUR, DISTRICT
GUNTUR.
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REP BY ITS. PRINCIPAL
SECRETARY TO GOVERNMENT, REVENUE (COMMERCIAL TAX)
DEPARTMENT,
GOVERNMENT
OFANDHRA
PRADESH,
SECRETARIAT, VELAGAPUDI,AMARAVATI
2. THE JOINT COMMISSIONER ST, GUNTUR-LL DIVISION, GUNTUR.
3. THE ASSISTANT COMMISSIONER, STATE TAX, PEDAKAKANI
CIRCLE, GUNTUR-I DIVISION.
4. THE
DEPUTY
ASSISTANT
COMMISSIONERSTLL,
BAPATLA
CIRCLE.
...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
2
RRR,J & TCDS,J
W.P.NO.20847 OF 2025
pleased topleased to issue a writ or writs or order or orders one more
particularly in the nature of Writ of Certiorari to call for records pertaining to
3rd Respondent's penalty order dated 20/06/2025 in Form GST DRC-07 in
GSTIN. 37EAWPS7199E1ZK for the tax period 2018-19, show cause notice
for the tax period 2018-19 in FORM GST DRC-01 dated 11/02/2025 in
DIN3712022520475 penalty order is without DIN and quash the same and be
pleased to 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 suspend the operation of the 3rd Respondent’s penalty order
dated 20/06/2025 in Form GST DRC-07 in GSTIN. 37EAWPS7199E1ZK for
the tax period 2018-19 passed against the Petitioner and be please to pass
Counsel for the Petitioner:
1. SYED KHADER MASTAN
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following:
3
RRR,J & TCDS,J
W.P.NO.20847 OF 2025
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The
petitioner
was
served
with
an
assessment
order,
in
FORM GST DRC – 07, dated 20.06.2025, passed by the 3rd respondent,
under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the
tax period 2018-19. This assessment order of the 3rd respondent has been
challenged by the petitioner in this Writ Petition.
2.
This assessment order, in FORM GST DRC – 07, is challenged
by the petitioner, on various grounds, including the ground that, the said
proceedings did not contain a DIN number.
3.
Learned
Government
Pleader
for
Commercial
Tax,
on
instructions, submits that there is no DIN number on the impugned
assessment order.
4.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 referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid.
1 2022 (63) G.S.T.L. 286 (SC)
W.P.NO.20847 OF 2025
5.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.
6.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.
7.Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 20.06.2025, issued by the 3rd respondent, with a liberty to the 3rd 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.
2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
W.P.NO.20847 OF 2025
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_____________________ T.C.D.SEKHAR, J
Date:06.08.2025 LSP W.P.NO.20847 OF 2025 50
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No:20847 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
LSP
