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M/S. Varnasol Constructions vs. The Deputy Assistant Commissioner Of State Tax

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WP/16796/2025HC Andhra PradeshGSTCNR APHC01029603202508 July 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM8 pages
For Petitioner: SRI PASUPULETI VENKATA PRASADFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010296032025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) h WEDNESDAY. THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16796 OF 2025 Between: M/s. Varnasol Constructions, D.No.12/111/1, Behind Old Busstand Kothapeta Dhone, Nandyal District- 518222, Represented by its Partner Mr. B. Ravi Shankar, S/o. B.Sreenivasulu Aged 46 years, R/o.7-9-3-8, Nehru Nagar, Dhone Mandalam Dhone, Kurnool Andhra Pradesh- 518222 ...Petitioner AND 1. The Deputy Assistant Commissioner of State Tax, Nandyal-ll circle, D.No.25/35a and 25/3b, Msr complex. Near RTC Busstand, Nandyal, Andhra Pradesh- 518501. 2. The Additional Commissioner of State Tax, Appellate authority. Flat Nos. 101 and 102, Thunga Residency, 19th Ward, Postal Colony Residential area. Rani Paranthaka Devi Marg, Renigunta Road, Tirupati, Andhra Pradesh - 517501 3. The Deputy Assistant Commissioner of State Tax, Kurnool-lll circle, 1st Floor, CT complex. Near Indus School, NH-7, Gooty Road, Kurnool, Andhra Pradesh- 518002. 44.* state of Andhra Pradesh, Represented by its Principal Secretary, ' '■‘l^evenue Department (Commercial Tax), A P Secretariat, Velagapudi - 522 503 ^ '... ...Respondents 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 to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that the impugned order is passed by Respondent No. 1 in order in Form GST DRC-07 dated 24.02.2025 Ref ZD3702250399833, Ref No.ZD370225040014X, ZD370225040044U the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal without jurisdiction, without authority of law apart from being violative Articles 14, 19(1)(g) and 265 of the Constitution of India, and to set aside the same 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 stay operation of impugned order in Form GST DRC-07 dated 24.02.2025 Ref no. ZD3702250399833 issued by Respondent No. 1 Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for the Respondents No.1 to 4: GP FOR COMMERCIAL TAX The Court made the following order: no. under of consequently ^PHC010296032025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] 0r?:S 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: 16796/2025 Between: I.M/S. VARNASOL CONSTRUCTIONS,, D. NO.12/111/1, BEHIND OLD BUSSTAND KOTHAPETA DHONE, NANDYAL DISTRICT- 518222. represented by its PARTNER MR. B. RAVI SHANKAR, S/0. B.SREENIVASULU AGED 46 YEARS, R/0. 7-9-3-8, NEHRU NAGAR, DHONE MANDALAM DHONE, KURNOOL ANDHRA PRADESH- 518222 ...PETITIONER AND 1.THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, NANDYAL-LL CIRCLE, D.N0.25/35A AND 25/3B, MSR COMPLEX , NEAR RTC BUSSTAND, NANDYAL, ANDHRA PRADESH- 518501. 2.THE ADDITIONAL COMMISSIONER OF STATE TAX, APPELLATE AUTHORITY. FLAT NOS. 101 AND 102, THUNGA RESIDENCY. 19TH WARD, POSTAL COLONY RESIDENTIAL AREA. RANI PARANTHAKA DEVI MARG, RENIGUNTA ROAD, TIRUPATI, ANDHRA PRADESH - 517501 3.THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, KURNOOL-LLL CIRCLE, 1ST FLOOR, CT COMPLEX. NEAR INDUS SCHOOL, NH-7, GOOTY ROAD, KURNOOL. ANDHRA PRADESH- 518002. 4.STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL 2 RRR, J & W.P.No.l6796of202. ^ SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) SECRETARIAT, VELAGAPUDI - 522 503 A P ...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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus

declaring that the impugned order is passed by Respondent No. 1 in order in Form GST DRC-07 dated 24.02.2025 Ref no. ZD3702250399833, Ref No. ZD370225040044U under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or 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 pleased to stay operation of impugned order in Form GST DRC-07 dated 24.02.2025 Ref no. pass Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX ZD370225040014X, ZD3702250399833 issued by Respondent No. 1 and 2. 3 RRR, J & JS, W.P.No.16796 of 2025 Hon’ble Sri Justice R. Raghunandan Rao) Court made the following order; (per The Prasad, learned counsel for the petitioner and the for the Heard Sri P. Venkata Pleader for Commercial Tax, appearing learned Government respondents. assessment order, dated served with an The petitioner was 24.02.2025, passed by the 1“‘ respondent, under the Goods and Service Tax for the period 2018-19. This assessment been challenged by the petitioner in this Writ

2.

Act, 2017 [for short “the GST Act”] order of the 1"^ respondent has Petition.

3.

This assessment order is challenged by the petitioner, on various ground that the said proceedings did not contain a DIN grounds, including the number. Pleader for Commercial Tax DIN number on the impugned on Learned Government 4. instructions, submits that there is no assessment order.

5.

The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble of Pradeep Goya! Vs. Union of India & Ors\ of the Act and the proceedings, under the G.S.T. Act, came Supreme Court in the case The Hpn’ble Supreme Court, after noticing the provisions ' 2022 (63) G.S.T.L. 286 (SC)

RRR, J & 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.

6.

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. 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 order, dated 24.02.2025, issued by the 1®‘ respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving 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

8.

"2024(88) G.S.T.L. 179 (A.P.) ^ 2024 miQrS.lX. 303 (A.P.)

RRR, J & JS, 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 assistant registrar SECTION OFFICER closed. //// 1 To,

1.

The Deputy Assistant Commissioner of State Tax, Nandyal-ll circle, D.No.25/35a and 25/3b, Msr complex. Near RTC Busstand, Nandyal, Andhra Pradesh- 518501. 2. The Additional Commissioner of State Tax, Appellate authority. Flat Nos. 101 and 102, Thunga Residency, 19th Ward, Postal Colony Residential area. Rani Paranthaka Devi Marg, Renigunta Road, Tirupati, Andhra Pradesh - 517501

3.

The Deputy Assistant Commissioner of State Tax, Kurnool-lll circle, 1st Floor, CT complex. Near Indus School, NH-7, Gooty Road, Kurnool, Andhra Pradesh- 518002. 4. The Principal Secretary,. State of Andhra Pradesh Department (Cpmmercial Jax), A P Secretariat, Velagapudi - 522 503

5.

One CC to SRI PASURULETI VENKATA PRASAD Advocate [OPUC]

6.

Two CCs to GP FOR COMMERCIAL TAX High Court of Andhra Pradesh [OUT]

7.

Two CD Copies Revenue gsg

HIGH COURT ' \ DATED: 09/07/2025 ORDER WP NO. 16796 OF 2025 ^ 0 7 OCT 2025 ^»s{^ent Sectiopx^y 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.