Mopati Chandra Sekhar Reddy vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 17 June 2025

Cause title — parties, addresses and appearances

V IN THE HIGH COURT OF ANDHRA PRADESH :: AMAR (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13384 OF 2025 Between: Mopati Chandra Sekhar Reddy, S/o Sundara Rami Reddy Aged about years, Occ; Proprietor, R/o 175, Annamedu, Naidupeta, SPSR Nellore Andhra Pradesh - 524126 52 ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue Commercial Taxes and GST Department, Secretariat Velagapudi, Guntur District. 2. The Appellate Authority, Additional Commissioner, Department, Tirupati, Tirupathi District. 3. The Assistant Commissioner, State Tax Department, Gudur Circle, Chittoor Division, Tirupathi District. 4. The Deputy Assistant Commissioner (ST)-1 Division, Tirupathi District Buildings, State Tax X Gudur Circle, Chittoor ...RESPONDENTS praying that in may more particularly one in the nature of Writ of mandamus declaring a that the impugned order dated 29.10.2024, vide Ref. No. ZD3710240180611 in Form GST DRC - 07 by the Respondent No 3 under the provisions of CGST/APGST Act 2017 Petition under Article 226 of the Constitution of India the pircumstances stated in the affidavit filed therewith, the High Court be pleased to issue a Writ, Order or direction as being 4ss void arbitrary illegal without jurisdiction without authority of law apart from being violative of Articles 14 19(1)(g) and 265 of the Constitution of India and to 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 petition, the High Court may be pleased to stay operation of suspend the operation of order dated 29.10.2024, vide Ref. No. ZD3710240180611 in Form GST DRC 07 by the Respondent No 3, pending final disposal of the main writ petition. Counsel for the Petitioner: SRI K V ADITYA CHOWDARY Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER X

APHC010266092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE EIGHTEENTH 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: 13384/2025 Between: Mopati Chandra Sekhar Reddy ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: K V ADITYA CHOWDARY 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 the assessment order, dated 29.10.2024, passed by the 3'^'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2022-2023. This assessment order of the 3'^'^ respondent has been challenged by the petitioner in this Writ Petition.

This assessment order, dated 29.10.2024. is challenged by the pet, oner, on various grounds, including the ground that the said proceeding dnd not contain a DIN number. ^

Learned Government instructions, submits that there i Pleader for Commercial Tax, is no DIN number on the impugned order. on 4. The question of the effect of non-inclusion of DIN number on proceedings, under the GST Act •' ■ canie to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. The Hon’ble Supreme Court, Union of India <& Ors\ after noticing the provisions of the Act and the of Indirect Taxes and Customs (herein an order, which does not contain circular issued by the Central Board referred to as “C.B.I.C.”), had held that number would be a DIN non-est and invalid.

A Division Bench of this Court in the case of M/s. Cluster Enterprises t/s. The Deputy Assistant the basis of the circular Commissioner (ST)-2, Kadapa ^ dated 23.12.2019, bearing No. 128/47/2019-GST had held that , on issued by the C.B.I.C. , non-mention of a DIN number would m gate aga.ns, the validity of such proceedings. Another Division Bench this Court ,n the case of Sai Manikanta Electrical Contractors Vs eputy Commissioner, Special Circle. Visakhapatnam\ had also held non-mention of a DIN number would require the order to be set aside of The that 6. In view of the aforesaid judgments and the circular issued by the 1 was uploaded C.B.I.C., the non-mention of a DIN number in this order, which in the portal, requires the iimpugned order to be set aside.

Accordingly, this Writ Petition iIS disposed of setting aside the respondent, with assessment, after giving notice to assessment order, dated 29.10.2024, liberty to the 3^^ passed by the 3 respondent to conduct fresh 2022 (63) 6.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) 2024 (88) G.S.T.L. 303 (A.P.)

3 the petitioner and assigning a DIN number to the said order. The period from the date of the impugned 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. N NAGAMMA ASSISTANT|Ij{EGISTR^ //// FFICER To, Secretary, Revenue Commercial Taxes and GST apartment. Secretariat Buildings, Velagapudi, Guntur District.

The Appellate Authority, Additional Department, Tirupati, Tirupathi District.

The Assistant Commissioner, State Tax Chittoor Division, Tirupathi District. Commissioner, State Tax Department, Gudur Circle, It*® .Deputy Assistant Commissioner (ST)-1 Gudur Circle rhittnnr Division, Tirupathi District ’ Chittoor

One CC to Sri K V Aditya Chowdary Advocate [OPUC] ComffiStofal Tax, High Court of Andhra Pradesh.

Three CD Copies

HIGH COURT DATED:18/06/2025 ORDER WP.No. 13384 of 2025 ^^ANOg2 0 3 JUL 2025 ★y X disposing of the W.P., WITHOUT COSTS