M/S S.J.Enterprises vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
The Court made the following order: praying that in the circumstances stated the High Court may be pleased to registration in Form GST REG-19 reasons. KUMAR RAO, DEPUTY
APHC010345542025 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 SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO; 17663/2025 Between: 1.M/S S.J.ENTERPRISES,, REPRESENTED BY THE PROPRIETOR SRI S.JAILANI, DOOR.NO.8-90, PULICHERLA, CHITTOOR DISTRICT, ANDHRA PRADESH PIN 517172. ...PETITIONER AND 1.THE SUPERINTENDENT OF CENTRAL TAX, 0/0. THE ASST. TIRUPATHI-3 RANGE, PADMAVATHI NAGAR, COMMISSIONER OF CENTRAL TAX, TIRUPATI GST DIVISION, 15-57/5, TIRUPATI-517502. 2.UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN-110 001. ...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 tomay be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned alleged show- cause Notice for the cancellation of GST registration-cum-order of suspension of the GST registration in Form GST REG-17 dated 13-05-2025 -a RRR,J&JS,J and the alJeged orders of the cancellation of Registration in Form GST REG- 19 dated 15-06-2025 and to 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 Fligh Court may be pleased may be pleased to suspend the orders of the cancellation of registration in Form GST REG-19 dated 15-06-2025 for the above detailed reasons; and to pass Counsel for the Petitioner:
J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.SANTHI CHANDRA The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an order for cancellation of registration, in FORM GST REG - 19, dated 15.06.2025, 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, is challenged by the petitioner, on various 2. 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 order. The question of the effect of non-inclusion of DIN number on 4. proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! V's. Union of India & Ors\ 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. A Division Bench of this Court in the case of M/s. Cluster
Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa^, on ^2022(63) G.S.T.L. 286 (SC) ^ 2024(88)G.S.T.L. 179 (A.P.)
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. the basis of the circular, dated 23.12.2019 issued by the C.B.I.C., had held that mitigate against the validity of such proceedings. Another Division this Court in the case of Sai Manikanta Electrical
In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of in the portal, requires the impugned order to be set a DIN number in the order, which was uploaded aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 15.06.2025, issued by the 1=' respondent, with a liberty to the 1®^ respondent to take up further proceedings, after giving a assigning a DIN number to the said order. There notice to the petitioner and shall be no order as to costs. As a sequel, pending miscellaneous applications if any. shall stand G. HELA NAIDU assistant registrar closed. //// M To, SECTION OFFICER tbe Asst. Commissioner of M Range, Tirupati GST Division, 15-57/5 Padmavathi Nagar, Tirupati-517502. ’
The Secretary to Government of India, Ministry of Finance Revenue DeThrpfN-’nooor'”^" "ew
One CC to Sri. J.N Venkata Suresh Kumar, Advocate fOPUCl
One CC to Sri. Santhi Chandra, Advocate [OPUC] [OPUC]^
Two CD Copies.
The Superintendent of Central Tax, O/o Central Tax, AL
HIGH COURT DATED:16/07/2025 of:der WPNO. 17663 OF 2025 wr 2125 X m . Current section ^ 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.