M/S. Gold Star Traders vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
Motu “Order Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondent Nos.1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order:
APHC010354462025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 050 0S?£ [3541] 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: 17848/2025 Between: 1.M/S. GOLD STAR TRADERS, , GODOWN NO. 16/54/2, MADHAVARAM ROAD, ADONI, NEAR MARKET YARD, KURNOOL DISTRICT, ANDHRA PRADESH 518301, REP. BY ITS PROPRIETOR, MR. PINJARI DADU. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, ADONI CIRCLE KURNOOL DIVISION, III ROAD, SKD COLONY, ADONI KURNOOL DISTRICT ANDHRA PRADESH - 518003. 2.THE STATE OF ANDHRA PRADESH, , REP BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT, A.P. SECRETARIAT BUILDINGS GUNTUR DISTRICT, ANDHRA PRADESH. 3.THE UNION OF INDIA, (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110001. REVENUE (CT) , VELAGAPUDI. REP. BY THE REP. BY ITS SECRETARY ...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 tobe pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Ex- I Parte Sue Motu Order for Cancellation of Registration in Form GST REG- 19. vide Reference No. ZA370625022584G, dated 11-06- 2025, passed by the First Respondent, which does not contain DIN or Signature, and which was passed pursuant to Show Cause Notice which itself did not contain DIN or Signature, without physically serving show cause notice, by fixing date of personal hearing before the time granted for filing reply has expired, without furnishing the field inspection report which is the basis for issue of the show cause notice to the Petitioner, as arbitrary, contrary to law, violative of the principles of natural justice, non-est, ab initio void, not an order in the eye of law, violative of the fundamental rights guaranteed under Article 19(1)(g) of the Constitution of India, unjust and illegal and consequently set aside the same and pass such 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 be pleased to grant stay of operation of the impugned Ex-Parte Suo Motu “Order for Cancellation of Registration” in Form GST REG-19, vide Reference No. ZA370625022584G, dated 11-06-2025, passed by the First Respondent, and pass such Counsel for the Petitioner: 1.G NARENDRACHETTY 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 Order for Cancellation of Registration FORM GST REG 19 vide Reference in NO.ZA370625022584G, dated 11.06.2025, passed by the 1®* respondent, under the Goods and Services. Tax Act, 2017 [for short “the GST Act”]. The said order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition.
■% This impugned order, in FORM GST REG - 19, 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 instructions, submits that there is no DIN number on the impugned assessment order. on 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 non-est and invalid. 4. on 5. 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \/s. The " 2022 (63) G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
4 RRR,J & JSJ , 14/. P. No. 17848 of 2025 Visakhapatnam^ had also held that require the order to be set aside. Deputy Commissioner, Special Circle, non-mention of a DIN number would
In view of the aforesaid judgments and the non-mention of a DIN number in the order, which in the portal, requires the impugned order to be set aside. circular issued by the C.B.I.C., the was uploaded
Accordingly, this Writ Petition is disposed of, setting aside the NO.ZA370625022584G, respondent, with a liberty to the 1 impugned proceedings 11.06.2025, issued by the 1 to take up further proceedings assigning a DIN number to the said order. vide Reference dated respondent after giving a notice to the petitioner and There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. (88) G.S. I .L. 303 (A.P.j K J RAJA BABU assistant REG^TRAR SECTIONOFFICER //// To, 1- The Assistant Commissioner ST, SKD Colony, Adoni Kurnool District,
The Principal Secretary State of Andhra Pradesh, District, Andhra Pradesh.
The Secretary (Finance), Ministry New Delhi-110001. Adoni Circle Kurnool Division, , Andhra Pradesh - 518003. Ill Road, to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur of Finance, Union of India, North Block,
One CC to Sri G. Narendra Chetty, Advocate
Two CCS to GP for Commercial [OPUC] Tax, High Court of Andhra Pradesh [OUT]
One CC to Sri P. Ponna Rao, [OUT]
Two CD Copies Cnr Deputy Solicitor General of India (OPUC)
HIGH COURT DATED:16/07/2025 ORDER WP NO. 17848 OF 2025 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.