M/S Mutyala Venkata Murali Mohana Krishna vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
or any other appropriate writ or order assessment order GST DCR-07 dated respondent as void, illegal, as well as contrary to the 01.08.2024 passed by the 2""^ arbitrary, double taxation, provisions of the APGST Act without DIN. CGST Act, 2007, 22.03.2024 and dealer filed reply dated; is violation of principles of without any reason despite the regarding discrepancy which natural
constitution of India and consequefitly^set-a-side justice and Article-265 of the the same. 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 may be pleased, pending disposal of the writ petition, direct the respondents amount Rs.7,06,680/- being the amount that was directed to the to release the petitioner bank to hold the same in the petitioner bank account, as otherwise petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI A.V.BADRA NAGA SESHAYYA Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX The Court made the following; ORDER
AP-ttlC010296222Q25 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] 0^ 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: 15099/2025 Between: M/s Mutyala Venkata Murali Mohana Krishna AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1 .A V BADRA NAGA SESHAYYA ...PETITIONER ...RESPONDENT(S) Counsel for the Respondent(S): I.GP FOR COMMERCIAL TAX made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) assessment order, In FORM GST The Court The petitioner was served with an dated 01.08.2024, passed by the 2"^ respondent, under the Goods DRC - 07, and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2020-2021 to 2022-2023. This assessment order of the 2""^ respondent has been challenged by the petitioner in this Writ Petition.
2 RRR,J & JSU W.P.No.15099 of^025 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 instructions, submits that there is no DIN number on the impugned assessment order. 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 Flon’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. 4. 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) Go24 (88) G.S.T.L. 179 (A.P.)
3 V RRRJ & JS,J W.P.No.15099 of 2025 Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. 4#
In view of the aforesaid judgments and the circular issued by C.B.I.C., the non-mention of a DIN number in the order, which in the portal, requires the impugned order to be set aside. the was uploaded
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 01.08.2024, issued by the 2 a liberty to the 2'^'^ respondent to conduct fresh nd respondent, with assessment, after giving a 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 ft order a'^ to costs. < ; 1 u ,:/^S::a sequel,,, pendi/ig miscellaneous applications, if any, shall stand 5^. • '• -A* closed. K KASIRAO ACHARI ASSISTANT REGISTRAR ^2024(88) G.S.T.L. 303 (A.P) //// SECTION OFFICER To, Principal Secretary Revenue (CT) Department, State of Andhra
The Pradesh Secretariat, Velagapudi, Amaravati, Guntur District.
The Assistant Commissioner (ST) (FAC), Eluru-ll Circle, Eluru. Deputy Assistant Commissioner (ST), Eluru-ll Circle, Eluru,
The Andhra Pradesh.
One CC to 5. Two CCs to [OUT]
Two CD Copies. Sri A.V.Badra Naga Seshayya, Advocate [OPUC] GP for Commercial Tax, High Court of Andhra Pradesh. gi
/ HIGH COURT DATED:25/06/2025 ORDER WP.No.15099 of 2025 DISPOSING OF THE WRIT PETITION 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.