BharatTaxGST

Sri Venkateswara Traders vs. The State Of Ap

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WP/17967/2025HC Andhra PradeshGSTCNR APHC01035577202515 July 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM8 pages
For Petitioner: SRI A V BADRA NAGA SESHAYYAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010355772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE ^ PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17967 OF Between: 1. M/s. Sri Venkateswara Traders, Plot No. Nagar, Kanuru, Krishna, r Proprietor Mr. Gottipati Kalyan 253, Block B-11, PIN-520007, Proprietorship, Rep by its New Auto ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary Revenue (CT) Department, Secretariat, Velagapudi, Guntur District 2. Assistant Commissioner (ST), Penamaluru Vijayawada. A.P. Circle, No.Ill Division, ...Respondents PeWion under Article 226 of the Constitution ' circumstances stated i of India praying that in the in the affidavit filed therewith, the High Court may be or any other appropriate writ or order or order GST DCR-07 dated 23.11.2024 for pleased to issue writ of Mandamus direction, declaring the assessment FY 2020-2021 passed by the 2nd illegal, arbitrary, violation of principles respondent as without jurisdiction, void, of natural justice, without DIN, non 4$ 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 2020-2021, which is violation of principles of natural justice and Article-2^ of the constitution of India and consequently set-a-side 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 High Court may be 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 2020-21, pending disposal of the above writ petitioi^^-^ otherwise petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI A V BADRA NAGA SESHAYYA Counsel for the Respondents No.1, 2: GP FOR COMMERCIAL TAX The Court made the following order: / APHC010355772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] ■/ '/ WEDNESDAY, 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: 17967/2025 Between: 1.SRIVENKATESWARA TRADERS, PLOT NO. 253, BLOCK B-11, NEW KRISHNA, PIN-520007 AUTO NAGAR, KANURU, PROPRIETORSHIP, REP BY ITS PROPRIETOR MR. GOTTIPATI KALYAN ...PETITIONER AND 1.THE STATE OF AP REVENUE (CT) DEPARTMENT, GUNTUR DISTRICT, A.P. REP. BY ITS PRINCIPAL SECRETARY SECRETARIAT, VELAGAPUDI, 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 pleasfed 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 2020-2021 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 CGST Act, 2007, particularly levying tax and penalty despite the dealer having excess ITC received for the FY 2020-2021, which is violation of principles of natural justice and Article-265 of the constitution of India and consequently set-a-side 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, 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 2020-21, pending disposal of the above writ 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 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 2020-2021. This assessment order of the 2"^^ respondent has been challenged by the petitioner in this Writ Petition. This assessmentorder, in FORM GST DRC - 07, is challenged 2. 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 3. instructions, submits that there is no DIN number on the impugned assessment order. 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\

4.

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. - s * ^ 2022 (63) G.S.T.L. 286 (SC)

RRRJ & JS,J 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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside.

5.6.

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 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. Thefjg 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.)

-r4 As a sequel, pending miscellaneous applications, if any, shall stand closed. K KASIRAO ACHARI ASSISTANT REGISTRAR SECTION OFFICER 1 //// To,

1.

The Principal Secretary Revenue (CT) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Guntur District, A.P.

2.

Assistant Commissioner (ST), Penamaluru Circle, No.Ill Division, Vijayawada.

3.

One CC to SRI A V BADRA NAGA SESHAYYA Advocate [OPUC]

4.

Two CCs to GP FOR COMMERCIAL TAX High Court of Andhra Pradesh [OUT]

5.

Two CD Copies gsg

HIGH COURT \ DATED: 16/07/2025 ORDER WP NO. 17967 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.