M/S. Srinivasa Jute Mills Private Limited vs. Deputy Assistan Commissioner Of State Tax - I
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APHC010358572023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, 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: 18341/2023 Between:
M/S. SRINIVASA JUTE MILLS PRIVATE LIMITED, SY. NO.526, MAIN ROAD BYRIPURAM, REP BY ITS DIRECTOR BADAM VENKATA RAJU VIZIANAGARAM DISTRICT PIN. 535 102
...PETITIONER AND 1. DEPUTY ASSISTAN COMMISSIONER OF STATE TAX I, 0/0 ASSISTANT COMMISSIONER OF STATE TAX VIZIANAGARAM SOUTH CIRCLE, 686 AND 687, NEAR RTC COMPLEX, SIDDHARTH NAGAR, VIZIANAGARAM PIN.535 002
ASSISTANT COMMISSIONER OF STATE TAX, VIZIANAGARAM SOUTH CIRCLE, 686 AND 687, NEAR RTC COMPLEX, SIDDHARTH NAGAR, VIZIANAGARAM PIN.535 002
JOINT COMMISSIONER OF STATE TAX, , VIZIANAGARAM DIVISION, 686 AND 687, NEAR RTC COMPLEX, SIDDHARTH NAGAR, VIZIANAGARAM PIN.535 002
GOVERNMENT OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT)AP, PIN. -522 237
...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, declaring that the orders passed by the Respondent No.2 vide DIN.-3724122295114 (Rc.No.71/2019-A1) dated 20- 12-2022 passed under G.O.Ms.No.108, Industries and Commerce (IP) Department, dated 20-05-1996 and setting aside the consequential impugned Notice of. Sale of Land in Form-7A dated 09-06-2023 issued by the Respondent No.1 and to pass IA 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 stay all the further action pursuant to the Notice of Sale of Land in Form 7A dated 09-06-2022 for the various reasons mentioned in detail in this affidavit and to pass Counsel for the Petitioner:
J.N VENKATA SURESH KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 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.
The petitioner was served with a show-cause notice, dated 09.06.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This show-cause notice-cum-summary of the assessment order of the 1st respondent has been challenged by the petitioner in this writ petition.
This show-cause notice 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 show- cause notice.
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 1 2022 (63) G.S.T.L. 286 (SC)
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.
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.
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 09.06.2023, issued by the 1st respondent, with liberty to the 1st 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 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
order shall be excluded for the purposes of limitation. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
____________________ SUMATHI JAGADAM, J
Date: 30.07.2025 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 18341 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
MJA
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.