Cause title — parties, addresses and appearances
APHC010134082025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3541]
WEDNESDAY, 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: 7273/2025
Between:
1. BHAGYA LAKSHMI CHENNAMMA GARI, A REGISTERED SOLE
PROPRIETORSHIP, REP. BY ITS PROPRIETOR, CHENNAMMA
GARI BHAGYA LAKSHMI, W/O. CHANDRA SEKHAR AGED ABOUT
55 YEARS, R/O. D.NO.1-7-429, RAJA REDDY COLONY-14 LINE,
PULIVENDIA, CUDDAPPAH, ANDHRA PRADESH-516390.
...PETITIONER
AND
1. THE STATE OF AP, REP BY ITS CHIEF SECRETARY AND SPECIAL
CHIEF SECRETARY TO GOVERNMENT(FAC), STATE TAX
DEPARTMENT,
SECRETARIAT
BUILDINGS,
VEIAGAPUDI,
AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH.
2. THE JOINT COMMISSIONERST, KADAPA DIVISION, KADAPA, YSR
KADAPA DISTRICT.
3. ASSISTANT COMMISSIONERST, FAC, PULIVENDULA CIRCLE,
KADAPA DISTRICT.
...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 topleased to issue an order or orders or writ more particularly one in
the nature of Writ of Mandamus declaring the action - of the Respondents,
more particularly the Respondent No.3 herein in Order/proceedings in Form
2
RRR,J & JS,J
W.P.No.7273 of 2025
GST DRC-07 datedissuing a. 10.06.2024, under Section 74 of the APGST
Act, 2017, thereby holding the Petitioner firm liable for tax default along with
interest and penalty for the FY 2019-20 to FY 2021-22 for an amount of Rs.
3,72,786/- along with Interest @ Rs. 2,12,613/- and Penalty @ Rs.28,050/-.
b.Notice of Intimation to the Petitioner Firm under Section 74(5) of the AP
GST Act, 2017, in Form GST DRC-01A dated 27.05.2024 thereby
reassessing the tax liability of the Petitioner Firm for the FY 2017-18 to
AssessmentSubsequentFY 2023-24 @ Rs. 86,92,881/-,c. order/Proceedings
in Form GST DRC-07 dated 15.10.2024 purportedly under Rule 100(1),
100(2), 100(3) and 142(5), making an additional levy of Penalty @ Rs.
86,92,881/- (100 percent penalty) and an interest of Rs. 47,49,948/-, to be
payable by the Petitioner as the same are bereft of signature of the
concerned authority and DIN and as being illegal, arbitrary, contrary to the
provisions of the Andhra Pradesh Goods and Services Act, 2017, and the
rules made thereunder and in violation of Articles 14, 19(1)(g) and 21 of the
Constitution of India and Consequently to set-aside the Order/proceedings in
Form GST DRC- 07 dated 10.06.2024 Notice of Intimation in Form GST
DRC-01A dated 27.05.2024 and Subsequent Assessment order/Proceedings
in Form GST DRC-07 dated 15.10.2024 issued by the 3rd Respondent and
pass
IA 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
pleased to stay all further proceedings pursuant to the impugned Assessment
order/Proceedings in Form GST DRC-07 dated 15.10.2024 purportedly under
Rule 100(1), 100(2), 100(3) & 142(5), making an additional levy of Penalty @
Rs. 86,92,881/- (100% penalty) and an interest of Rs. 47,49,948/-, to be
payable by the Petitioner issued by the Respondent No.3, pending disposal of
the above Writ Petition, and pass
Counsel for the Petitioner:
1. RAMALAKSHMANA REDDY SANEPALLI
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
RRR,J & JS,J
W.P.No.7273 of 2025
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served with an assessment order, in FORM GST
DRC – 07, dated 15.10.2024, passed by the 3rd respondent, under the Goods
and Services Tax Act, 2017 [for short “the GST Act”] for the tax period
01.04.2017 to 31.03.2024. This assessment order of the 3rd respondent has
been challenged by the petitioner in this Writ Petition.
2.
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.
3.
Learned
Government
Pleader
for
Commercial
Tax,
on
instructions, submits that there is no DIN number on the impugned
assessment order.
4.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 Goyal Vs. Union of India & Ors1. 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.
1 2022 (63) G.S.T.L. 286 (SC)
5.A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, 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 non-mention of a DIN number would require the order to be set aside.
6.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 was uploaded in the portal, requires the impugned order to be set aside.
7.Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 15.10.2024, issued by the 3rd respondent, with a liberty to the 3rd 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.
8.Learned counsel for the petitioner wishes to raise additional grounds, the same can be raised before the Assessing Officer in the course of assessment that would be carried out pursuant to these Orders.
2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_____________________ SUMATHI JAGADAM, J
Date:09.07.2025 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM
WRIT PETITION No:7273 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
KPV
