M/S Lakshmi Transport vs. The Assistant Commissioner (St) - Andhra Pradesh High Court, 17 June 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, 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: 13765 OF 2025 Between: M/s Lakshmi Transport, D.No.7-2-7-21, Nehru Nagar, Dhone, Kurnool, Pin 518222. Rep by its Proprietor Chilakala Subbaravamma W/o Chandra Sekhar. ...Petitioner AND 1. The Assistant Commissioner (ST), Nandyal II Circle, Kurnool, A.P. The Deputy Assistant Commissioner (ST)-I, Nandyal-ll Circle, Kurnool, A.P. The State of Andhra Pradesh, Represented by its Secretary (Revenue) (ST), Secretariat, Velagapudi, Amaravathi. Guntur District. 2. 3. ...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 appropriate writ, order or direction one in the nature of Writ of Mandamus declaring the action of respondents particularly the 2nd respondent in issuing impugned proceeding vide. GSTINi 37ACEPY5289P2ZD/Ref No. ZD370824027331I dated 30-08-2024 in FORMGST DRC-07 under Section 73 Read with Rule 142(5) of CGST/APGST, 2017 demanding tax and penalty along with interest of Rs. 12,79,485/- for the year 2019- 2020 without issuing any notice and without providing any reasonable opportunity as being illegal, arbitrary and vioiative of principles of natural justice and Consequently set-aside the impugned proceedings vide. GSHN 37ACEPY5289P2ZD/Ref No. ZD3708240273311 dated 30-08- 2024 issued by the 2nd respondent. 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 of all further proceedings in pursuant to impugned proceeding vide. GSTIN: 37ACEPY5289P2ZD/Ref No. ZD3708240273311 dated 30- 08-2024 pending disposal of the above writ petition. Counsel for the Petitioner: SRI. CHUNDURI UDAYA Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

f; APHC010264532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] j: 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: 13765/2025 Between: M/s Lakshmi Transport ...PETITIONER AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.CHUNDURI UDAYA 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, in Form GST DRC-07, dated 30.08.2024, passed by the 2'^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-2020. This assessment order of the 2^^ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, dated 30.08.2024, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number. 2

Learned Government Pleader instructions, submits that there is no DIN number on the impugned order. for Commercial Tax on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act Supreme Court in the on came to be considered by the Hon’ble case of Pradeep Goya! Vs. Union of India & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act and the and Customs (herein an order, which does not contain a DIN circular issued by the Central Board of Indirect Taxes referred to as “C.B.I.C.”), had held that 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 the basis of the circular, dated 23.12.2019 issued by the C.B.I.C., had held that on bearing No. 128/47/2019-GST, 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 Vs. Deputy Commissioner, Speciai Circie, Visakhapatnem\ had also held that non-mention of a DIN number would require the order to be set aside. The 6. In view of the aforesaid judgments and the circular issued by the non-mention of a DIN number in the assessment order, which was uploaded in the portal, requires the Accordingly, this Writ Petition is disposed of setting aside the passed by the 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 order, till the date C.B.I.C., the assessment order to be set aside. 7. assessment order, in Form GST DRC-07, dated 30.08.2024, 2'""' respondent, with liberty to the 2 nd ^^2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (33) G.S.T.L. 303 (A.P.)

3 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 /n stand closed. cn/ A VENUGOPALA RAO assistant registrar //// To, The Assistant Commissioner (ST), NandyalTI Circle, Kurnool, A.P.

The Deputy Assistant Commissioner (ST)-l, Nandyal-ll Circle, Kurnool A.P.

The Secretary (Revenue) (ST), State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi. Guntur District. One CC to Sri. Chunduri Udaya Advocate [OPUC] GP for Commercial Tax, High Court Of Andhra Pradesh. 1 A: 5*. TwoCCsto [OUT] '

Three CD Copies GSC

HIGH COURT DATED:18/06/2025 ORDER WP.No.13765of 2025 s 2 "i OCT 2025 < ■ J,i t.i" -J* ^SeAt DISPOSING THE WP WITHOUT COSTS