Shiva Sree Traders vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following order:
# APHC010255882025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) SM0 [3541] m 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: 14692/2025 Between: 1.SHIVA SREE TRADERS, 6/685, KOJJILIPETA, MACHILIPATNAM KRISHNA-521001. REPRESENTED BY ITS PROPRIETOR, SRI.BOMMASANI LAKSHMI NARAYANA, S/0. SUBBARAO AGED ABOUT 46 YEARS. ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP. 2.THE DEPUTY ASSISTANT COMMISSIONERSTL, MACHILIPATNAM CIRCLE, NO-LL DIVISION, VIJAYAWADA. 3.THE ASSISTANT COMMISSIONER ST, NO. II DIVISION, VIJAYAWADA. MACHILIPATNAM CIRCLE, ...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 an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring that the assessment order Dt. 23-11-2024 passed by the 2nd respondent for the tax period 2022- 2023 on best judgment basis without providing any opportunity to the petitioner as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, RRRJ & JS,J contrary to the circulars issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same and 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 grant stay of all further proceedings, imposing penal interest of Rs.154156 /- both under CGST and SGST and penalty of Rs.8(>358/- for the tax period 2022-2023 by issuing DRC-07 dt.23- NO.ZD371124025049M, dt.23-11-2024) for the tax period 2022- 2023 by issuing DRC-07 dt.23-11-2024 (Ref No.ZD371124025049M, dt.23-11- 2024) pending disposal of the Writ petition and pass Counsel for the Petitioner: 1.M RAVINDRA 11-2024 (Ref Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX W.P.No.l4692of2025 \ The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST - 07, vide Reference No.ZD371124025049M, dated 23.11.2024, passed by the 2'^'^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period April, 2022 order of the 2'^'^ respondent has been challenged by the petitioner in this Writ DRC March, 2023. This assessment 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 Flon’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. ^ 2022 (63) G.S.T.L. 286 (SC)
RRRJ & JS0 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 Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. 5. , on 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, vide Reference No.ZD371124025049M, dated 23.11.2024, issued by the 2""^ respondent, with a liberty to the 2'"'^ respondent to conduct fresh 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 order as to costs. ^2024 (88)G.S.T.L 179 (A.P.) " 2024 (88) G.S.T.L. 303 (A.P.)
',4 \ W.P. No. 14692 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. K KASIRAO ACHARI ASSISTANT REGISTRAR //// ;/ / SECTi^N^tiFFICER
The Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP.
The Deputy Assistant Commissioner (ST), Machilipatnam Division, Vijayawada.
The Assistant Commissioner (ST), Machilipatnam Vijayawada.
One CC to Sri M Ravindra, Advocate [OPUC]
Two CCs to GP for Commercial Tax, [OUT]
Two CD Copies To Circle, No-ll Circle, No. II Division, High Court of Andhra Pradesh TF
Vv / HIGH COURT DATED:02/07/2025 ORDER WP NO. 14692 OF 2025 g( 2 8 OCT 2025 Is ^v.Qurrent Sectio|i.X^' ■ 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.