Karthikeya Enterprises vs. Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following order:
APH6o1 0295002025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14725/2025 Between; ...PETITIONER Karthikeya Enterprises AND ...RESPONDENT(S) Assistant Commissioner and Others Counsel for the Petitioner: 1.K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX
The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 19.07.2024, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19 to 2022-23. This assessment order of the 1®' respondent has been challenged by the petitioner in this Writ Petition.
2 RRR, J&JS,J W.P.No. 14725 off025 This assessment order 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. on 4. The question of the effect of non-inclusion of DIN number 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. on 5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \/s. The , on ' 2022 (63) G.S.T.L. 286 (SC) ' 2024 (88) G.S.T.L. 179 (A.P.)
N. 3 RRR, J&JSJ W.P.No. 14725 of 2025 Deputy Commissioner, Special Circle, Visakhapatnam^, had also he^d that non-mention of a DIN number would require the order to be set aside. s In view of the aforesaid judgments and the circular issued by the 6. 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. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 19.07.2024, issued by the respondent, with liberty to the 1®* 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 the impugned assessment order, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to 7. costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) K.J. RAJA BABU ASSISTANT REGI :ar //// SECTION OFFICER To 1. Assistant Commissioner (ST), Nellore-I Circle, Nellore Division, Andhra Pradesh. ^
Joint Commissioner (ST), Nellore, Andhra Pradesh.
Additional Commissioner (ST) Legal, Vijayawada, Andhra Pradesh.
The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, ^Secretariat, Velagapudi, Amaravathi, Guntur District.
%<5 Sri K.Raghavender Reddy, Advocate [OPUC] High Court of Andhra Pradesh /•
OneCCto
Two CCs to GP for Commercial Tax [OUT]
Two CD Copies ssb
IS HIGH COURT DATED:25/06/2025 ORDER WP No. 14725 OF 2025 AND//^ ^ 1 9 JUL 2025 rrentSectiooXW inf* 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.