Harish Traders vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
Best Judgment Assessment Order passed by the First Respondent under S. 62 of the AP SGST and COST Acts, 2017, for the Month of July, vide Reference No. ZD371023005354X, dated 09-10-2023. Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3:SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order:
APHC010245562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0:*0 [3541] WEDNE AY, THE SECOND 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: 12376/2025 Between:
HARISH TRADERS. SY. NO. 651-86, BEHIND HONDA SHOW ROOM, DUWUR, YSR DISTRICT, ANDHRA PRADESH - 516175, REP. BY ITS PROPRIETRIX, SMT. SARALA DEV! KRiSHNASINGH. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONERST, PRODDATUR-I CIRCLE D.NO 24/586, RAMESWARAM ROAD, PRODDUTUR, KADAPA DISTRICT, ANDHRA PRADESH-516164. 2.THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. VASANTHAPETA, 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 circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or Direction more particufarly in the nature of MANDAMUS holding that the impugned Ex-Parte, Best Judgment Assessment Order passed by the First Respondent under S. 62 of the AP SGST and COST Acts, 2017, for the Month of July, 2023, vide Reference No. contain ZD371023005354X, dated 09-10-2023 any electronically generated DIN which does Signature/Digitai Signature Without basis which does not not contain any and is an unsigned order, without serving show any reasons, cause notice and without ,n thn ^ 1 arbitrary, capricious, invalid contrary to law and lllegaTLd cTnsCemry^e'ttrde the" or material, without affording opportunity of personal est, not an order i non same and pass s jA NO: 1 OF 7091^ Petition under Section 151 ppp nr-rn,.- tu i. ■ in the affidavit filed in support of tho circumstances stated pleased to grant Stay of all furthp ^ ' 'T’ pleased w«., ~ * “ Order passed by the First Resoondpnt w ’ o ^^'^S'^ent Assessment COST Acts, 2017 for foe Tk SGST ZD371023005354X dated 09 10 202T Reference No. A, dated 09-10-2023 and pass such other Order or Orders proper ,n the facts and circumstances of the and and may be deemed fit and and in the interests of justice Counsel for the Petitioner: 1G NARENDRA CHETTY Counsel for the Respondent(S); 1GP FOR COMMERCIAL TAX The Court made the following as case Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07. vide Reference by the 1 NO.ZD371023005354X, dated 09.10.2023, passed respondent, under the Goods and the GST Act”) for the tax Services Tax Act, 2017 [for short period, July - 2023. This respondent has been challenged by the assessment order of the 1®* petitioner in this Writ Petition.
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.
Learned Government Pleader for Commercial Tax instructions, submits that there is no DIN number on the impugned assessment order. 3. on 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 Goya! Vs. 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 DIN number would 1 \ 1 ‘ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
4 PiRRJ § JS,J W.P.No.12376 of 2025 Circle, Visakhapatnam\ had also held require the order to be set aside. Deputy Commissioner, Special non-mention of a DIN number would that 6. In view of the aforesaid judgments and the circular issued by the in the order, which was uploaded C.B.I.C., the non-mention of a DIN number i in the portal, requires the iimpugned order to be set aside.
Accordingly, this Writ Petition iIS disposed of, setting aside . wcfe Reference No.ZD371023005354X, the impugned proceedings 09.10.2023, issued by the 1 dated St respondent, with a liberty to the 1 St respondent to conduct fresh assessment, after giving a notice to the petitioner and assigning of the impugned receipt of this order shall be excluded for no order as to costs. a DIN number to the said assessment order, till the date of purposes of limitation. There shall be order. The period from the date the As a sequel, pending miscellaneous applications. if any, shall stand closed. ^ 2024 (88) G.S.T.L.303 (A.P.) / K KASIRAO ACHARI ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner(ST), Proddatur-I Circle, D.No 24/586, Rameswaram Road, Vasanthapeta, Proddutur, Kadapa District, Andhra Pradesh-516164. 2. The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh.
The Secretary (Finance), Ministry of Finance, Union of India, North Block, New Delhi - 110001. 4. One CC to Sri G. Narendra Chetty, Advocate [OPUC]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of A.P.[OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies. ssb
HIGH COURT DATED:02/07/2025 ORDER WP NO. 12376 OF 2025 *(2SOCr 2025^« \*\Ci^nt bect/on^^ disposing of the w.p. 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.