M/S. Sri Sai Maheswari Granites vs. The Deputy Assistant Commissioner (St) - Andhra Pradesh High Court, 24 June 2025

Cause title — parties, addresses and appearances

■ i APHC010284942025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT! (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT the HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14602 OF 2025 HP Between: M/s. Sri Sai Maheswari Granites, Represented Kumari, Survey No. 41, Vemavaram Road, District, Andhra Pradesh by its Proprietor Madala Siva VEMAVARAM-523 201, Bapatia ...Petitioner AND 1. The Deputy Assistant Commissioner Division, Andhra Pradesh. ST, Chirala Circle, Chirala Guntur-ll 2. State of Andhra Pradesh, Represented by its Principal Secretary Government, Revenue (CT-II) Department, Secretariat Velagapudi to Amravati, Guntur District 3. The Union of India, Rep. by its Secretary (Finance) North Block, New Delhi 110001 Ministry of Finance ...Respondents of India praying that in the the High Court may be or any other appropriate writ or order or Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith, pleased to issue a Writ of Mandamus direction declaring the action of the 1st Respondent in issuing assessment order dated 27-11-2024 for the period 2020-2023 under the Goods and Service Tax Act, 2017 in Form GSTDRC -07 without generating the Document Identification Number (DIN) on the summary order or the show cause notice ^Illegal, arbitrary, contrary to law and in gross violation of principles of natural; justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice lA NO: 1 OF 202.4 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court grant stay of recovery of the disputed demand may be pleased to pursuant to the impugned assessment order dated 27-11-2024 passed by the 1®‘ Respondent for the period 2020-2023, pending disposal of the Writ Petition tax as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI HARANADHA Counsel for the Respondents No 1 to 3;

The Court made the following order: RAJU KATTA GP FOR COMMERCIAL TAX

APHC010284942025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) Bill [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: 14602/2025 Between: M/s. Sri Sai Maheswari Granites ...PETITIONER AND The Deputy Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.HARANADHA RAJU KATTA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: {per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 27.11.2024, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-23. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition.

RRR, J & JS, J This assessment order is challenged by the petitioner, on various 2. 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 Goyal \/s. 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

Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa on 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 ‘ 2022 (63) G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

r f RRR, J &JS,J Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. 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.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 27.11.2024, 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 7. 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. K. TATA RAO DEPUTY REGISTRAR "2024(88) G.S.T.L. 303 (A.P.) //// SECTION OFFICER

The Deputy Assistant Commissioner ST, Chirala Circle, Chirala Guntur-ll Division, Andhra Pradesh.

The Principal Secretary to Government, State of Andhra Pradesh, Revenue (CT-II) Department, Secretariat Velagapudi, Amravati, Guntur District

The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001

One CC to SRI HARANADHA RAJU KATTA Advocate [OPUC]

Two CCS to GP FOR COMMERCIAL TAX High Court of Andhra Pradesh [OUT]

Two CD Copies To,

i i; }: HIGH COURT DATED: 25/06/2025 iT'. ' ORDER WP NO. 14602 OF 2025 t- DISPOSING THE WP WITHOUT COSTS