BharatTaxGST

M/S. Mahadev Transport And Contractors vs. Assistant Commissioner (St)

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WP/17630/2025HC Andhra PradeshGSTCNR APHC01034750202515 July 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM8 pages
For Petitioner: SRI KARTHIK RAMANA PUTTAMREDDYFor Respondent: ADDITIONAL SOLICITOR GENERAL, OF INDA

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Cause title — parties, addresses and appearances
I APHC010347502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN R/J f.: 31, io 7^ AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17630 OF 2025 Between: M/s. Mahadev Transport and Contractors,, rep. by its Proprietrix, Bodala Kantakapalle Railway Station, Kothavalasa Mandal, Kantakapalle, Vizianagaram-535 240, Andhra Pradesh. Radha, #4-596, Unnamed Road Kothuru ...Petitioner AND 1. Assistant Commissioner (ST), M.G.Road East Circle, Vizianagaram, Andhra Pradesh. 2. Deputy Assistant Commissioner (ST), Vizianagaram, Andhra Pradesh. 3. Union of India, rep. by its Secretary, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 4. State of Andhra Pradesh, rep. by its Principal Secretary to Government Velagapudi, Amaravathi, M.G.Road East Circle, Revenue (CT-II) Department, Secretariat, Guntur District. 5. Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, Commissioner (GST). rep. by its ...Respondents > ■•'v 0 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 issue a Writ of Mandamus or any other appropriate writ or order or ./■'t di .-■■t 9 ■ 'i-c > (a) declaring that the assessment order dated 24.6.2024 passed by the 1st Respondent for the tax period April, 2024 under Section 62 of the GST Act is illegal for not containing any valid DIN and consequently, set- aside \ f . , Void the same or (b) alternatively, direct that no enforcement or recovery of the amounts levied under the assessment order dated 24.6.2024 can be made and that the limitation to file statutory appeal under Section 107 of the GST Act does net commence until the order dated 24.6.2024 is communicated with a valid DIN in accordance with law. 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 to grant interim stay of all further proceedings pursuant to the impugned order dated 24.6.2024 issued by the 1st Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent Nos. 1,2 and 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR GENERAL OF INDA Counsel for the Respondent No. 5: SRI SANTHI CHANDRA SC FOR CBIC

The Court made the following order:

APHC010347502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0‘^S [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: 17630/2025 Between: 1.M/S. MAHADEV TRANSPORT AND CONTRACTORS,, REP. BY ITS 4-596, UNNAMED ROAD PROPRIETRIX, BODALA RADHA KOTHURU, KANTAKAPALLE RAILWAY STATION, KOTHAVALASA MANDAL, KANTAKAPALLE, VlZIANAGARAM-535 240, ANDHRA PRADESH. ...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, M.G.ROAD EAST CIRCLE, VIZIANAGARAM, ANDHRA PRADESH.

2.

DEPUTY ASSISTANT COMMISSIONERST, M.G.ROAD EAST CIRCLE, VIZIANAGARAM, ANDHRA PRADESH. MINISTRY OF 3.UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG NEW DELHI-110 001. 4.STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 5.CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI, REP. BY ITS COMMISSIONER(GST).

...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 a Writ of Mandamus or any other appropriate writ or order or direction - (a) declaring that the assessment order dated 18.6.2024 passed by the 1st Respondent for the tax period April. 2024 under Section 62 of the GST Act is void and illegal for not containing any valid DIN and consequently, set- aside the that no enforcement or recovery of the amounts levied under the order dated 18.6.2024 can be made and that the limitation to file statutory appeal under Section 107 of the GST Act does not commence until the order dated 18.6.2024 is communicated with a valid DIN in accordance with law 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 may be pleased to grant interim stay of all further proceedings pursuant to the impugned order dated 18.6.2024 issued by the 1®' Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to loss and hardship Counsel for the Petitioner; 1.KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX (b) alternatively, direct same or assessment severe The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07. vide Reference No.ZD370624033574A, dated 24.06.2024, passed by the respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the financial year 2024-2025. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition. This assessment order, 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.

3.

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 4. proceedings, under the G.S.T. Act, came to be considered by the Flon’ble Supreme Court in the case of Pradeep Goya! Vs. 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. \, 2022 (63) G.S.T.L 286 (SC)

-n W.P.No.l7630of 2025 A Division Bench of this Court in the case of M/s. Cluster

5.

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. In view of the aforesaid judgments and the circular issued by the 6. 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, vide Reference No.ZD370624033574A, dated 24.06.2024, issued by the 1^‘ respondent, with a liberty to the 1®‘ 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.

7.

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.)

W.P.No.17630 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. U.SRl ^STRAR N OFFICER c assistant r- i //// SEC To M.G.Road East Circle, Assistant Commissioner (ST),

1.

The Vizianagaram, Andhra Pradesh. Assistant Commissioner (ST), M.G.Road East Circle,

2.

The Deputy Vizianagaram, Andhra Pradesh.

3.

The Secretary, Union of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. to Government, State of Andhra Pradesh,

4.

The Principal Secretary (CT-II) Department, Secretariat, Velagapudi, Amaravathi Revenue Guntur District.

5.

The Commissioner (GST), Central Board of Indirect Taxes and GST Policy Wing, Government of India, Ministry of Finance, Customs, New Delhi.

6.

One CC to Sri. Karthik Ramana Puttamreddy Advocate [OPUC] Additional Solicitor General of India, Fligh Court of AP

7.

One CC to [OPUC]

8.

One CC to Sri. Santhi Chandra SC for CBIC [OPUC] GP for Commercial Tax, High Court of Andhra Pradesh

9.

Two CCs to [OUT] Two CD Copies

10.

GSC

n \ HIGH COURT DATED: 16/07/2025 ORDER WP NO. 17630 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.