M/S. Super Traders vs. Deputy Assistant Commissioner Of State Tax - Ii

V ^ APHC010193222023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 9976 OF 2023 Between: M/s. Super Traders, Represented by its proprietor. - Sri khazi Mohammed Arif 17-8-172, Bapoojinagar Parigi Road Hindupur, Anantapuram District, AP, PIN. -515201 ...Petitioner AND 1. Deputy Assistant Commissioner Of State Tax II, Hindupur Circle, Srinidhi complex. First Floor D.L. Road, Hindupur - PIN.-515201 2. State of Andhra Pradesh, Represented by us Secretary, Revenue (CT-I) Department, Government Secretariat Building Velagapudi, Amaravati (M), Guntur (District)AP, PIN. -522503 ...Respondents 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 to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned common assessment orders vide reference No.-ZD370223001677K dated 31-01-2023 and remand the matter to the Assistant Commissioner of State Tax, Hindupur Circle, with a direction to pass the consequential orders as per the law, after duly complying with the principles of Natural Justice and the statutory procedures in full. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the said common assessment orders vide ref No: ZD370223001677K dated 31->01-2023 for the various reasons mentioned in detail in this affidavit filed in support of the writ petition. Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX( REVENUE CT-I) The Court made the following order: / APHC01&193222023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE THIRTIETH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 9976/2023 Between: I.M/S. SUPER TRADERS, REPRESENTED BY ITS PROPRIETOR. - SRI KHAZI MOHAMMED ARIF 17-8-172, BAPOOJINAGAR PARIGI ROAD HINDUPUR, ANANTAPURAM DISTRICT, AP, PIN.-515201 ...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER OF STATE TAX II, FIRST FLOOR D.L. HINDUPUR CIRCLE, SRINIDHI COMPLEX, ROAD, HINDUPUR-PIN.-515201 2.STATE OF ANDHRA PRADESH, REPRESENTED BY US SECRETARY, REVENUE (CT-I) DEPARTMENT, GOVERNMENT SECRETARIAT BUILDING VELAGAPUDI, AMARAVATI (M), GUNTUR (DISTRICT)AP, PIN. -522503 ...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, more in the nature of Writ of Mandamus, setting aside the impugned common assessment orders vide reference No.-ZD370223001677K dated 31-01-2023 and remand the matter to the Assistant Commissioner of State Tax, Hindupur Circle, with a direction to pass the consequential orders as per the law, after duly complying with the principles of Natural Justice and the statutory procedures in full, and to pass 2 •U RRR, J&JS,J W.P.No.9976 of 2023 lA NO: 1 OF 2023 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 said common assessment orders vide ref No' ZD370223001677K dated 31-01-2023 for the various reasons mentioned in detail in this affidavit filed in support of the writ petition and to pass such Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J&JS,J W.P.No.9976of2023 The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) Heard Sri J. N. Venkata Suresh Kumar, learned petitioner and the learned Government Pleader for Commercial appearing for the respondents. counsel for the Tax, 2. The petitioner was served with a show-cause notice, dated 13.12.2022, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This show-cause notice of the 1 respondent has been challenged by the petitioner in this writ petition. St 3. This show-cause notice is challenged by the petitioner, grounds, including the ground that the said proceedings did not contain a DIN number. on various 4. Learned Government Pleader for Commercial instructions, submits that there is no DIN number on the impugned show- cause notice. Tax, on 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 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) 4 RRR, J &JS,J W.P.No.9976of2023 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. 6. 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that 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. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 13.12.2022, issued by the 1®‘ respondent, with liberty to the 1®‘ respondent to initiate fresh proceedings, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned show-cause notice, till the date of receipt of this 8. 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 (8,8|G.5=.T.L. 303 (A.P.) 5 RRR, J&JS,J W.P.No.9976of2023 As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- U SRIDEVI DEPUTY REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Deputy Assistant Commissioner Of State Tax II, Hindupur Circle, Srinidhi complex. First Floor D.L. Road, Hindupur - PIN. -515201 2. The Secretary, State of Andhra Pradesh, Revenue (CT-I) Department, Government Secretariat Building Velagapudi, Amaravati (M), Guntur (District)AP, PIN. -522503 3. One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC] 4. Two CCs to' GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT] 5. Two CD Copies nm ■ V' = HIGH COURT DATED:30/07/2025