M V V Satyanarayana vs. The State Of Ap

The Court made the following order:

APHC010284912025 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: 14368/2025 Between: 1.M VV SATYANARAYANA, (A REGISTERED PARTNERSHIP FIRM) BHIMA SHANKER, NANDYAL, 25/114, SANJEEVA NAGAR NANDYAL, KURNOOL, ANDHRA PRADESH-518501 REPRESENTED BY SHRI.MANDAVILLI PARTNER ...PETITIONER AND 1.THE STATE OF AP, REPRESENTED BY ITS REVENUE SECRETARY (COMMERCIAL TAXES) SECRETARIAT OFFICE, ANDHRA PRADESH -522503 4TH BLOCK, GROUND FLOOR, A.P AMARAVATHI ROAD, VELAGAPUDI, 2.THE DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, MSR COMPLEX, PRADESH-518501 2ND FLOOR, NANDYAL, ANDHRA ...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 Certiorari, calling for the records pertaining to the impugned ORDER No.ZD370324024006U in .2024 issued by Respondent NG?2_^nd, ORDER form GST DRC-07 dated 26.03 aside the said impugned GST DRC-07 dated 26.03.2024 issued setandto quash NO.ZD370324024006U in FORM by Respondent No.2 under the provisions of the Andhra Pradesh Goods (APGST Act, 2017) and Central Goods andand Services Tax Act, 2017 Tax Act, 2017 (CGST Act, 2017) as illegal, arbitrary, violative of of the APGST/CGST Act, Services principles of natural justice, and provisions 2017 with consequential relief and to 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 stay all further proceedings, including penalty and recovery proceedings consequent to impugned ORDER No.ZD370324024006U in FORM GST DRC-07 dated 26.03.2024 passed by the 2nd Respondent and pass s lA NO: 2 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 dispense with the filing of the certified copy of the impugned ORDER NO.ZD370324024006U in FORM GST DRC-07 dated 26.03.2024 issued by Respondent No.2 and pass Counsel for the Petitioner: 1.CHIRANJEEVI TALASILA CounseTfor the Respondent(S); 1.GP FOR REVENUE The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 26.03.2024, passed by the 2"^^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”]. This assessment order of the 2"^^^ respondent has been challenged by the petitioner in this Writ Petition.

This assessment order, in FORM GST DRC - 07, is challenged 2. 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, 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 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.

Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside.