Varnasol Constructions vs. The Deputy Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010294602025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (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: 16574/2025 Between: 1.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/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.N0.25/35A AND 25/3B, MSR COMPLEX , NEAR RTC BUSSTAND, NANDYAL, ANDHRA PRADESH- 518501. 2.THE ADDITIONAL COMMISSIONER OF STATE TAX AND 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
^ iA 2 SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A P SECRETARIAT, VELAGAPUDI - 522 503 ...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 24.02.2025 ZD370225040058L 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 dated Ref ZD370225039999Q, ZD370225040019N, no. 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 ZD370225039999Q, ZD370225040019N ZD370225040058L issued by Respondent No. 1 and pass no. Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. 3 Th0 Court m3d6 th© followinQ Ordsr; (per Hon’ble Sh justice R. Raghunandan Rao) The petitioner was served with the assessment order, dated 24.02.2025, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This Order of the respondent has been challenged by the petitioner in this Writ Petition. This assessment order, dated 24.02.2025, 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 proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal \/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.
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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. 5. ^ 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.)
'A 4 I 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 was uploaded in the portal, requires the order to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the assessment order, dated 24.02.2025, passed by the respondent, with liberty to the 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 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. U. SRIDEVI ASSISTANT REGISTRAR / //// Po/ SECTION OFFICER To 1. The Deputy Assistant Commissioner of State Tax, Nandyal-ll circle, D.No.25/35a and 25/3b, Msr complex , Near RTC Bus stand, Nandyal, Andhra Pradesh- 518501. 2. The Additional Commissioner of State Tax and Appellate authority. Flat Nos. 101 and 102, Thunga Residency, 19th Ward, Postal Colony Residential area. Tirupati, Andhra Pradesh - 517501
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, Revenue Department (Commercial Tax), State of Andhra Pradesh, A P Secretariat, Velagapudi - 522 503
One CC to Sri. Pasupuleti Venkata Prasad Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Three CD Copies Rani Paranthaka Devi Marg, Renigunta Road gsc
rgt'.j m HIGH COURT DATED:09/07/2025 \ ORDER WPNO. 16574 OF 2025 Op Cf, '*ii v-J*. 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.