Pedda Venkatesu Challa vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010318152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 16149/2025 Between: 1.PEDDA VENKATESU CHALLA, , S/0. C.PEDDA VEERAPPA, AGED ABOUT 70 YEARS, RJO. 2-5-303, AHOBILAPURAM, PULIVENDULA, SR DISTRICT, KADAPA. V ...PETITIONER AND 1 the state of ANDHRA PRADESH, REP BY ITS CHIEF secretary government(fac), state tax department, secretariat VELAGAPUDI AND SPECIAL CHIEF SECRETARY TO AMARAVATI, GUNTUR DISTRICT, BUILDINGS ANDHRA PRADESH. 2.THE JOINT COMMISSIONERST, KADAPA DIVISION, KADAPA, YSR KADAPA DISTRICT.
DEPUTY ASSISTANT COMMISSIONERST FAC, KADAPA-LL 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 tomay be pleased to issue an order or orders or writ more particularly of Writ of Mandamus declaring the action of the one in the nature Respondents, more particularly the Respondent No.3 herein in issuing in Assessment Orders/Proceedings in Form DRC-07 for the FY 2017-18 Form
2 DRC-07 for the FY 2018-19 Form DRC-07 for the FY 2019-20 Form DRC-07 for the FY 2020-21 Form DRC-07 for the FY 2021-22 Form DRC-07 for the FY 2022-23 Form DRC-07 for the FY 2023-24(Upto September 2023) all dated 22.01.2025, under Section 74(1) of the APGST Act, 2017, as being bereft of DIN and as being illegal, arbitrary, contrary to the provisions of the Andhra Pradesh Goods and Services Act, 2017, thereunder and in violation of Articles 14, 19(1)(g) and 21 of the Constitution of India and Consequently to set-aside the Assessment Orders/Proceedings in Form GST DRC-07 dated 22.01.2025, under Section 74(1) of the APGST Act, 2017 issued by the 3rd Respondent and pass lA NO: 1 OF 2025 and the rules made 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 stay all further proceedings pursuant to the impugned Assessment orders/Proceedings in Form GST DRC-07 dated 22.01.2025 for the Financial Years 2017-18 to 20123-24, under Section 74(1) of the APGST Act, 2017 issued by 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 ThG Court made the following Order; (perHon’ble Sri justice R. Raghunandan Rao) The petitioner was served with the assessment orders, in Form GST DRC-07, passed by the 3'^'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18, 2018-19, 2019-2020, 2020-21, 2021-22, 2022-23 & 2023-24 (upto September 2023), all dated 22.01.2025. These orders of the 3'^'^ respondent have been challenged by the petitioner in this Writ Petition. These assessment orders, dated 22.01.2025, are 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 these impugned Orders. 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\ LI 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 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.)
4 s In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the orders to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the assessment orders, in Form GST DRC-07, passed by the respondent, all dated 22.01.2025, with liberty to the respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said Orders. The period from the date of these Orders, 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. K.J. RAJA BABU ASSISTANT/T^EGISTRAR \y SECTION OFFICER //// To,
The Chief Secretary and Special Chief Secretary to Government(FAC), state Tax Department, Secretariat Buildings, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. ^
The Joint Commissioner (ST), Kadapa Division, Kadapa, YSR Kadapa District.
Deputy Assistant Commissioner (ST) (FAC), Kadapa-ll Circle District.
One CC to Sri Ramalakshmana Reddy Sanepalli, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra [OUT]
Two CD Copies Kadapa Pradesh TF
•>1 HIGH COURT DATED:02/07/2025 VXf^ s( ? 3 ORDER WPNO. 16149 OF 2025 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.