M/S. Harish Traders vs. The Assistant Commissioner (St)

Order passed by the First Respondent under S. 62 of the AP SGST and CGST Acts, 2017, for the Month of August, 2023, vide Reference No. ZD371123000807P dated 02-11-2023. 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: $R| PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) The Court made the following order:

APHC010245582025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) SMS [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: 12441/2025 Between: 1.M/S. HARISH TRADERS,, SY. NO. 651-86, BEHIND HONDA SHOW ROOM, DUWUR, YSR DISTRICT, ANDHRA PRADESH - 516175, REP. BY ITS PROPRIETRIX, SMT. SARALA DEVI KRISHNASINGH. ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, PRODDATUR-I CIRCLE, D.NO 24/586, RAMESWARAM ROAD, VASANTHAPETA, 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. 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 particularly 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 August, 2023, RRRJ & JS,J ' ^ Vide Reference No. ZD371123000807P, dated 02-11-2023, which does not contain any electronically generated DIN, which does not contain Signature/Digital Signature and is an unsigned order, without any reasons, without basis or material, without serving show cause notice and without affording opportunity of personal hearing is arbitrary, capricious, invalid est, not an order in the eye of law, violative of the principles of natural justice, contrary to law and illegal, and consequently set aside the same and 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 grant Stay of all further proceedings, including recovery of tax and interest, pursuant to 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 August, ZD371123000807P, dated 02-11-2023, and pass Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S):

RRR,J & JS,J Learned Government Pleader for Commercial Tax, on 3. instructions, submits that, there is no DIN number on the impugned assessment order. The question of the effect of non-inclusion of DIN number on 4. 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

4 RRR,J & J5,J W.P. No.12441 of 2025 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.

HIGH COURT DATED:02/07/2025 ORDER WP NO. 12441 OF 2025 DISPOSING OF THE W.P., WITHOUT COSTS