M/S.Balaji Decorticators vs. The Deputy Assistant Commissioner (St)-Ii
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Cause title — parties, addresses and appearances
and the Summary of the Order in Form GST DRC-07 for 2024-25, dated 26.05.2025 passed by the 1®‘ Respondent, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner; SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 4: SRI SANTHI CHANDRA SC FOR CBIC The Court made the following order:
APHC010322872025 / IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Juri iction) [3541] 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: 16578/2025 Between: 1.M/S.BALAJI PENDLIMARRI MANDAL, ANDHRA PRADESH. NAGESWARAMMA DECORTICATORS SY.N0.449, VELLATURU, YSR KADAPA DISTRICT, STATE OF GUMMANA REP. BY IT PROPRIETRIX ...PETITIONER AND 1.THE DEPUTY ASSISTANT COMMISSIONER CIRCLE, KADAPA DIVISION, KADAPA. 2.THE ASSISTANT COMMISSIONER OF STATE CIRCLE, KADAPA. ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT) SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT ANDHRA PRADESH. tmoi. STII, RAYACHOTY TAX, KADAPA-1 A.P. INDIRECT TAXES AND CUSTOMS REP BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF revenue, NORTH BLOCK, CENTRAL SECRETARIaVnEW DELHI ...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring (1) the action of the 1st Respondent in passing the Proceedings, dated of the Orders in Form GST DRC-07, dated 26.05.2025, three Summary 26.05.2025 for the tax period
RRR, J&JS,J,, 2022-23 to 2024-25, levying Tax, Interest and Penalty and passing a Composite Order covering three years instead of each financial year under Section 74 of me IGST/CGST/SGST Act 2017, instead of passing the Proceedings under Section 73 of the IGST/CGST/SGST Act 2017, without establishing any fraud or misstatement, as arbitrary, contrary to law without juri iction and against the Principles of Natural Justice and Rule of Law and also the same is contrary to Article 14 19(i)(g) and 21 of the Constitution of Mia (2) the action of the 1st Respondent in issuing Notice and passing the Orders, without any signature of the Officer concerned either physically digitally in the Notices and Orders, are not valid in the eye of law (3) the action of the 1st Respondent in passing the Summary of Orders, without generating DIN in the Orders as per Circular No. 128/47/2019-GST dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Honble Supreme Court, are not valid and consequently set aside the Proceedings for me tax period 2022-23 to 2024-25, dated 26.05.2025, the Summary of the Order in Form GST DRC-07 for 2022-23, dated 26.05.2025, the Summary of the Order in Form GST DRC-07 for 2023-24, dated 26.05,2025 and the Summary of the Order in Form GST DRC-07 for 2024-25, dated 26 05 2025 null and void and pass lA NO: 1 OF 20?.^ or 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 Suspend the Operation of the Proceedings for the tax period 2022-23 to 2024-25, dated 26.05.2025, the Summary of the Order i Form GST DRC-07 for 2022-23, dated 26.05.2025, in Form GST DRC-07 for 2023-24, dated 26.05.2025 and the Summary of the Order in Form GST DRC-07 for 2024-25, dated 26.05.2025 passed by the 1® Respondent, pending disposal of the above Writ Petition, as otheiwise the Petitioner will be put to severe loss and hardship. in the Summary of the Order Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX RRR, J &JS,J The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) Heard Sri Shaik Jeelani Basha. learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, respondents. appearing for the 2. The petitioner was served with an assessment order, dated 26.05.2025, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period December November 2024. This assessment order of the 1 challenged by the petitioner in this Writ Petition. 2021 to St respondent has been 3. This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. , on various
Learned Government Pleader for Commercial instructions, submits that there is no DIN number on the impugned assessment order. Tax, on 5. 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 & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act and the circulaf issued by the Central Board of Indirect Taxes and Customs (herein 2022 (63) G.S.T.L. 286 (SC)
4 RRR,J&JS,J W.P.No.16578 of 2025 referred to as “C.B.iC."), had held that an order, which does not contain a DIN number would be non-esf and invalid.
A Division Bench of this Court in the case of M/s. Cluster Enterprises \/s. 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 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 order, dated 26.05.2025, 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 shall be excluded for the purposes of limitation. There shall be no order as to 8. costs. ^2024 (88) G.S.T.L 179 (A.P.) ^2024(88)G.S.T.L 303 (A.P.)
RRR, J&JS,J As a sequel, pending miscellaneous applications, if any, shall stand closed. SECTION OFFICER / //// To,
The Deputy Assistant Commissioner (ST)-II, Rayachoty Circle, Kadapa Division, Kadapa.
The Assistant Commissioner of State Tax, Kadapa-1 Circle, Kadapa.
The Principal Secretary, (Commercial Taxes Department), State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati. District, Andhra Pradesh.
The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001
One CC to Sri. Shaik Jeelani basha Advocate [OPUC]
One CC to Sri. Santhi Chandra SC for CBIC [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Three CD Copies Guntur gsc
HIGH COURT DATED:09/07/2025 ORDER WP NO. 16578 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.