BharatTaxGST

M/S. Sree Dharani Constructions vs. The Assistant Commissioner Of State Tax

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WP/14432/2025HC Andhra PradeshGSTCNR APHC01028477202524 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM6 pages
For Petitioner: G NARENDRA CHETTYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010284772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) iM WEDNESDAY, THE TWENTY FIFTH DAY OF JU TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14432 OF 2025 Between; M/s. Sree Dharani Constructions, Matampalli Village Mandal Chittoor District, Andhra Pradesh, Rep. by its Partner Mr Kalavakunta Post, Penumuru V. Hari Babu Naidu. ...Petitioner AND Assistant Commissioner of State Tax, Chittoor- ll Circle, Next to Devi Kattamanchi, Tirupati Road, Chittoor, Andhra Pradesh - 517001. State of Andhra Pradesh, Rep. by the Principal Secretary to the Revenue (CT) Department, A.P. Secretariat, Velagapudi, 1. The Theatre, 2. The Government, Guntur District, Andhra Pradesh. 3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance North Block, New Delhi - 110001. ...Respondents 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 to issue an appropriate Writ, Order or Direction, more particularly in of MANDAMUS declaring that the impugned Ex- Parte the nature “Determination of Tax, Penalty and Interest u/S. 73 of GST Act, 2017 Order DRC-07, vide Ref. No. passed by the First Respondent in Form ZD370524002352T, dated 03-05-2024, for the F.Y. 2020-21, which does not contain either DIN or Signature/Digital Signature, and which was passed pursuant to a show cause notice which itself does not contain either DIN or Signature/Digital Signature, and without serving show cause notice or other notice on the Petitioner and even on merits is without jurisdiction, contrary to law, invalid, non-est, not an order in the eye of law, violative of the^principles of natural justice and illegal and consequently set aside 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 writ petition, the High Court may be pleased to grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Ex-Parte “Determination of Tax, Penalty and Interest u/S. 73 of GST Act, 2017” Order, passed by the First Respondent in Form DRC-07, vide Ref. No. ZD370524002352T, dated 03-05-2024, for the F.Y. 2020-21. Counsel for the Petitioner: G NARENDRA CHETTY Counsel for the Respondent Nos.1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following order:

APHC010284772025 IN THE HIGH COURT OF ANDHF^A PRADESH AT AMARAVATI (Special Original Juri iction) HEH iw [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: 14432/2025 Between; ...PETITIONER M/s. Sree Dharani Constructions AND ...RESPONDENT(S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY 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 03.05.2024, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21. This assessment order of the 1®' respondent has been challenged by the petitioner in this Writ Petition.

2 RRR,J&JS,^ ^ W.P.No.14432 of 2025

2.

This assessment order is challenged by the petitioner, on various including the ground that the said proceedings did not contain a DIN grounds number. Pleader for Commercial Tax, DIN number on the impugned on Learned Government 3. instructions, submits that there is no assessment order. The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble 4. proceedings, under the G.S.T. Act, came 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 the Central Board of Indirect Taxes and Customs (herein C.B.I.C.”), had held that an order, \A/hich does not contain a DIN circular issued by referred to as number would be non-est and invalid. A Division Bench of this Court in the case of M/s. Cluster 2 Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa dated 23.12.2019, bearing No.128/47/2019-GST, DIN number would 5. on the basis of the circular issued by the C.B.I.C., had held that non-mention of ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

3 RRR, J & JS,J W.P. No.14432 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. 6, In view of the aforesaid judgments and the circular issued by the the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside. C.B.I.C.,

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 03.05.2024, issued by the 1"' 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 costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^2U24 (88) G.S.T.L. 303 (A.P.) M. PRABHAKAR RAO ASSISTAN^^ISTRAR //// SECTION OFFICER To,

1.

The Assistant Commissioner of State Tax, Chittoor- Theatre, Kattamanchi, Tirupati Road, Chittoor, Andhra Pradesh

2.

The Principal Secretary to the II Circle, Next to Devi - 517001. Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Andhra Pradesh. Guntur District,

3.

The Secretary (Finance), Union of India New Delhi - 110001. 4. One CC to Sri G. Narendra Chetty, Advocate [OPUC]

5.

Two CCS to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

6.

One CC to Sri P. Ponna Rao, Deputy Solicitor General of India (OPUC)

7.

Two CD Copies Cnr Ministry of Finance, North Block,

high court DATED:25/06/2025 ORDER WP NO. 14432 OF 2025 OF AMO/- / o far 2 8 OCT f 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.