M/S Sri Venkateswara Traders vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following order: • •
APHC010355752025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] Mm WEDNE AY, THE SIXTEENTH 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: 17969/2025 Between: 1.M/S SRI VENKATESWARA TRADERS,, PLOT NO. 253, BLOCK B-11, KRISHNA, PIN-520007 MR. GOTTIPATI NEW AUTO NAGAR, KANURU PROPRIETORSHIP, REP BY ITS PROPRIETOR KALYAN ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, VELAGAPUDI, GUNTUR DISTRICT, A.P. SECRETARIAT 2.ASSISTANT COMMISSIONERST, PENAMALURU CIRCLE, DIVISION, VIJAYAWADA. NO.ILL ...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 plea'dfed topleased to issue writ of Mandamus or any other appropriate writ or order or direction, declaring the assessment order GST DCR-07 dated. 23.11.2024 for FY 2021-2022 passed by the 2nd respondent as without juri iction, void, illegal, arbitrary, violation of principles of natural justice, without DIN, non application of mind as well as contrary to the provisions of the APGST Act and COST Act, 2007, particularly levying tax and penalty despite the dealer having excess ITC received for the FY 2021-2022, which is 2 RRR,J & JS,X\ W.P.No.l7969of2025 violation of principles of natural justice and Article-265 of the constitution of India and consequently set-a-side the same and 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, pending disposal of the writ petition, to grant stay of all further proceedings pursuant to assessment order dated: 23.11.2024 passed by respondent No.2 for the year FY 2021-22, pending disposal of the above petition, as otherwise petitioner will be put to severe loss and hardship and may pass Counsel for the Petitioner: 1 - A V BADRA NAGA SESHAYYA Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX pass writ V RRRJ & JS,J The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 23.11.2024, passed by the 2'^^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the financial year 2021-2022. This assessment order of the 2"^ respondent has been challenged by the petitioner in this Writ Petition.
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.
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
The question of the effect of non-inclusion of DIN number 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 Flon’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 A?OA7-esf and invalid. on Go22 (63) G.S.T.L. 286 (SC)
4 RRR,J & JS,J\ . ^ W.P.No.l7969of2025' 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 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 23.11.2024, 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.)
RRR,J & JS,J As a sequel, pending miscellaneous applications, if any, shall stand closed. U. SRIDEVI assistant registrar //// p^SEQTlON OFFICER To 1. The Principal Secretary Revenue (CT) Department, State of Andhra Secretariat, Velagapudi, Guntur District, A.P. Pradesh,
Assistant Commissioner (ST), Penamaiuru Circle No.Ill Division, Vijayawada.
One CC to Sri. A V Badra Naga Seshayya Advocate [OPUC]
Two CCS to GP for [OUT]
Two CD Copies Commercial Tax High Court of Andhra Pradesh gsc ' *\
HIGH COURT DATED: 16/07/2025 ORDER WP NO. 17969 OF 2025 DISPOSING THE WP 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.