M/S. Anjanaas Educational Institutions vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010340462025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY. THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SR! JUSTICE R RAGHUNANDAN THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17598/2025 RAO Between: 1.M/S. ANJANAAS EDUCATIONAL INSTITUTIONS, REGD. OFFICE AT D. NO. 1-145/4. RAMACHANDRAPURAM, AVANIGADDA, KRISHNA DISTRICT, ANDHRA PRADESH REP. BY ITS PROPRIETOR MR B NAVEEN ...PETITIONER AND I 1.THE STATE OF ANDHRA PRADESH . REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI 2.THE ASSISTANT COMMISSIONER ST, MACHILIPATNAM MACHILIPATNAM CIRCLE, ...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 tomaybe pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring impugned Assessment , ' ' the and Adjudication Order passed by the 2nd 16.06.2025 for FY 2021-22 under APGST Act which does not contain any DIN as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law settled by this Honble Court set aside the same and also quash all the proceedings or to pass such Respondent vide Order dt. and consequential attachment W.P.No.l7598of2025 ^ Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH 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, vide Reference No.ZD3706250172596, dated 16.06.2025, 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 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 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 non-est and invalid. ^ 2022 (63) G.S.T.L 286 (SC)
W. P.No.l 7598 of2025 % in the case of M/s. Cluster
A Division Bench of this Court Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019 issued by the C.B.I.C., had held that , on bearing No. 128/47/2019-GST, non-mention of a DIN number would Deputy Commissioner, Speciai Circie, 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 in the portal, requires the impugned order to be was uploaded set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, vide Reference 16.06.2025, issued by the 2 to conduct fresh NO.ZD3706250172596, dated respondent, with a liberty to the 2 nd nd respondent assessment, after giving a notice to the petitioner and assigning a DIN number to the said order. The period from the date of the receipt of this order shall be impugned assessment order, till the date of 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.)
As a sequel, pending miscellaneous applications, if any, shall stand closed. S6I- K KASIRAO ACHARI ASSISTANT^^T^^ SECTION OFFICER //// To \.
The Principal Secretary, State of Andhra Pradesh, Revenue (CT) Dept., Velagapudi, Amaravati
The Assistant Commissioner (ST), Machilipatnam Circle, Machilipatnam
One CC to SRI PEDDIBHOTLA VENKATA SAI RAJESH Advocate [OPUC]
Two CCs to ^ Pradesh [OUT]
Two CD Copies GP FOR COMMERCIAL TAX High Court of Andhra gsg
% HIGH COURT DATED: 16/07/2025 ORDER WP NO. 17598 OF 2025 o x> r 2 7 OCT 2025 I '^V-' 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.