M/S. G. Sanjeeva Rayudu vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following order:
& APHC010323382025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] 0^ WEDNE AY, THE NINTH 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: 16509/2025 Between: 1.M/S. G. SANJEEVA RAYUDU, WORKS CONTRACTOR, (GSTIN MR. G. 37BVRPR2803P1ZQ) SANJEEVA RAYUDU, D.N0.2/663A, TEMPLE STREET, AHOBILAM - 518543, NANDYAL KURNOOL DISTRICT, ANDHRA PRADESH REP, BY ITS PROPRIETOR, ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, KUNROOL DISTRICT, ANDHRA PRADESH. 2.STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3.THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the ^'''cumstances stated in the affidavit filed therewith, the High Court may be P’^ased tomay be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st ®spondent in issuing assessment order dated 17.1.2025 for the period 023-24 under the Goods and Service Tax Act, 2017 in Form DRC -07 in not affording sufficient opportunity and uploading the orders on the portal in 2 additional orders, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice 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 may be pleased to grant stay of recovery of the disputed demand pursuantto the impugned assessment order dated 17.1.2025 passed by the 1st Respondent for the tax period 2023-24, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner; 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S); 1. 3 The Court made the following Order: (per Hon’ble Sn justice R. Raghunandan Rao) The petitioner was served with the assessment order, dated 17.01.2025, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2023-2024. This Order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition.
This assessment order, dated 17.01.2025, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned Order.
The question of the effect of non-inclusion of DIN number on proceed^gs, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! \/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. 4. ^ \ \ I 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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside.
J 2022 (63) G.S.T.L. 286 (SC) 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.) 2
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In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in this Order, which in the portal, requires the order to be set aside. was uploaded
Accordingly, this Writ Petition is disposed of setting aside the respondent, with assessment order, dated 17.01.2025, passed by the 1 liberty to the 1®* respondent to conduct fresh St assessment, after giving notice to the petitioner and assigning a DIN number to the said Order. The period from the date of this Order, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. B. PRASADA RAO ASSISTANT REGISTRAR SECTION OFFICER / //// To 1. The Assistant Commissioner ST, Nandyal-ll circle, Andhra Pradesh. Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, District. The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi 110001 One CC to Sri. Srinivasa Rao Kudupudi Advocate [OPUC] Two CCs to Additional Solicitor General of India, Fligh Court of Andhra Pradesh [OUT] Two CCs to GP for Commercial Tax, Fligh Court of Andhra Pradesh [OUT] Three CD Copies GSC Kunrool District,
Guntur 3. 4. 5. 6. 7. •N HIGH COURT DATED:09/07/2025 ORDER WP NO. 16509 OF 2025 ^ OP Al« fcl .*1 ^ 2025 1 m' 5 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.