BharatTaxGST

M/S Anjali Steel Corporation vs. The State Of Andhra Pradesh

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WP/18746/2025HC Andhra PradeshGSTCNR APHC01036817202529 July 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM7 pages
For Petitioner: SRI G V SRIRAMA MURTYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
I PHC010368172025 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: 18746 OF 2025 Between: M/s Anjali Steel Corporation,, Plot No. 49, JRD Tata Industrial Estates, Kanuru, Vijayawada, Krishna District, Andhra Pradesh Represented by its Managing Partner, S. Kali Charan, s/o. late S. Venkat Rao, Aged about 69 years, R/o. 1-8-32/24 Secunderabad-500003. Bapu Bagh, P.G. Road, ...Petitioner AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Secretariat, Velagapudi, Guntur District. The Assistant Commissioner ST, Penamaluru Circle, Vijayawada-3, D. No. 20-1-34, 2nd Floor, JRR Commercial Building, Beside Lotus Land Mark, Ayodhya Nagar, Vijayawada-520003 2. ...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 a writ, order or direction, more particularly in the nature of a i r- |jfit|^f\mandamus declaring the Show Cause Notice in Form No. DRC-01 le^qg Ref No. ZD37112400767IP dated 08-11-2024 and consequent Order dated 28-06-2025 passed in Form DRC-07 under Section 73 of the Andhra Pradesh Goods and Services Tax Act, 2017 and order dated 28-06-2025 passed under Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017 both bearing Reference No. ZD3706250379261 passed by the Respondent No. 2 as being void, illegal, arbitrary, non-est in law and violative of principles of Natural Justice and consequently set aside the same. 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 stay all further action including collection of tax pursuant to the Orders passed by Respondent No.2 in Form DRC - 07 under Section 73 of the Andhra Act, 2017 dated 28-06-2025 and Pradesh Goods & Services Tax consequential order dated 28-06-2025 passed under Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017 both bearing Reference No. ZD3706250379261, pending disposal of the writ petition. Counsel for the Petitioner: SRI G V SRIRAMA MURTY Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010368172025 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: 18746/2025 Between: PLOT NO. 49, JRD TATA VIJAYAWADA, KRISHNA 1.M/S ANJALI STEEL CORPORATION INDUSTRIAL ESTATES, KANURU, DISTRICT, ANDHRA PRADESH REPRESENTED BY ITS MANAGING PARTNER, S. KALI CHARAN, S/0. LATE S. VENKAT RAO, AGED BAPU BAGH, P.G. ROAD ABOUT 69 YEARS, R/0. 1-8-32/24, SECUNDERABAD-500003. ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT. 2.THE ASSISTANT COMMISSIONER ST, PENAMALURU CIRCLE, VIJAYAWADA-3, D. NO. 20-1-34, 2ND FLOOR, JRR COMMERCIAL BUILDING, BESIDE LOTUS LAND MARK, AYODHYA NAGAR, VIJAYAWADA-520003 ...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 a writ, order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice in Form No. DRC-01 bearing Ref No. ZD37112400767IP dated 08-11-2024 and 2 consequent Order dated 28-06-2025 passed in Form DRC-07 under Section 73 of the Andhra Pradesh Goods and Services Tax Act, 2017 and order dated 28-06-2025 passed under Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017 both bearing Reference No. ZD3706250379261 passed by the Respondent No. 2 as being void, illegal, arbitrary, non-est in law and violative of principles of Natural Justice and consequently set aside the same and pass 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 High Court may be pleased pleased stay all further action including collection of tax pursuant to the Orders passed by Respondent No.2 in Form DRC - 07 under Section 73 of the Andhra Pradesh Goods & Services Tax Act, 2017 dated 28-06-2025 and consequential order dated 28-06-2025 passed under Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017 both bearing Reference No. ZD3706250379261, pending disposal of the writ petition and pass Counsel for the Petitioner; 1.G VSRIRAMA MURTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

Hon’ble Sri Justice R. Raghunandan Rao) Court made the following Order; (per The notice, in Form served with the show-cause assessment order, in Form GST The petitioner was GST DRC-01, dated 08.11.2024 and the dated 28.06.2025, passed by the 2 respondent, under the Goods nd DRC-07, nd the GST Act”). These Orders of the 2 and Service Tax Act, 2017 [for short challenged by the petitioner in this Writ Petition. respondent have been The show-cause notice, dated 08.11.2024 and the assessment on various grounds, 2. challenged by the petitioner said proceedings did not contain a DIN number. order, dated 28.06.2025, are including the ground that the 3 Learned Government Pleader for Commercial Tax. instructions, submits that there is no DIN number on the impugned Orders. on 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 Honble Pradeep Goyal Vs. Union of India &Ors. of the Act and the ' Supreme Court in the case of I Court, after noticing the provisions Board of Indirect Taxes and Customs (herein order, which does not contain a DIN The Hon’ble Supreme circular issued by the Central referred to as “C.B.I.C.”), had held that an number would be non-est and invalid. of M/s. Cluster Bench of this Court in the case Assistant Commissioner (ST)-2, Kadapa ^ on bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of non-mention of a DIN number would require the order to be set aside. 5. din number would had also held that 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

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In view of the aforesaid judgments and the circular issued C.B.s.C., the non-mention of a DIN number in these Orders, which uploaded in the portal, requires these Orders to be set aside. by the was 7. Accordingly, this Writ Petition is disposed of setting aside the show-cause notice, in Form GST DRC-01, dated 08.11.2024 and the passed by the respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said Orders. The period from the date of these Orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. assessment order, in Form GST DRC-07, dated 28.06.2025, 2'"'^ respondent, with liberty to the 2 nd As a sequel, pending miscellaneous applications if any, shall stand closed. K SRINIVASA RAJU ASSISTANT GISTRAR //// SECTION OFFICER To, Secretariat,

1.

The Principal Secretary, Revenue (CT) Department, Velagapudi, Guntur District.

2.

The Assistant Commissioner ST No. 20-1-34, 2nd Floor, JRR Commercial Building Penamaluru Circle, Vijayawada-3, D. Beside Lotus Land Mark, Ayodhya Nagar, Vijayawada-520003 3 One CC to Sri. G V Srirama Murty, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh

4.

Two CCS to GP For [OUT]

5.

Two CD Copies. AL

/ «v HIGH COURT DATED:30/07/2025 ORDER WP NO. 18746 OF 2025 a 17 SEP 2025 S' r rrtntSectiou^ 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.