Tirumalasetty Maruthi Prasad vs. The Assistant Commissioner (St) (Int.)
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Cause title — parties, addresses and appearances
Order or Direction particularly m the nature of mandamus declaring that the impugned more Ex-
Parte Order, vide GSTIN 37CSQPM4908R1ZN, dated 06-03-2024, passed by the First Respondent, u/S. 74 of the GST Acts, 2017, for the Financial years 2019-20, 2020-21, 2021-22 and 2022-23 (up to June, 2022), which does not contain DIN, and which was passed pursuant to a Show Cause Notice which does not contain DIN or Signature/Digital Signature, and without service of the show cause notice or personal hearing notice on the petitioner and simply uploading the same under the Additional Notices and Orders Tab in the GST Portal when the Petitioners Registration cancelled on 11-07-2022 itself, without establishing the ingredients for invoking S. 74, as arbitrary, invalid, non-est, not an order in the eye of law, deemed to have never been issued, violative of the principles of natural justice, without juri iction and illegal and consequently set aside the same. / / was 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 grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Ex-Parte Order, vide GSTIN; 37CSQPM4908R1ZN, dated 06-03-2024, passed by the First Respondent, u/S. 74 of the GST Acts, 2017, for the Financial years 2019- 20, 2020-21,2021-22 and 2022-23 (up to June, 2022). Counsel for the Petitioner: SRI. G NARENDRA CHETTY Counsel for the Respondent Nos. 1 and 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR GENERAL OF INDIA aK Court made the following order:
APHC010284682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) /'■ [3541] ii WEDNE AY, THE EIGHTEENTH 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: 14405/2025 Between: Tirumalasetty Maruthi Prasad ...PETITIONER AND The Assistant Commissioner St Int and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S):
The Court made the following Order: (perHon’ble Sri justice R. Raghunandan Rao) The petitioner was served with the impugned Ex-Parte order, dated 06.03.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-20, 2020- 21, 2021-22 and 2022-23. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition.
This assessment order, dated 06.03.2024, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did^not contain a DIN number.
Learned Government Pleader for Commercial Tax, instructions, submits that there 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 G.S.T. Act, came to be considered by the Hon’ble 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 circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.iC.”), 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 \/s. 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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. , on 6. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in this order, which was uploaded in the portal, requires the impugned order to be set aside.
Accordingly, this Writ Petition is disposed of setting aside impugned Ex-Parte order, dated 06.03.2024, passed 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 order, till the date of receipt of this Order " 2022763) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) " 2024 (88) G.S.T.L. 303 (A.P.)
3 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 KASIRAO ACHARI ASSISTANT REGISTRAR //// sifKOFFICER To,
The Assistant Commissioner (ST) (INT.), O/o The Joint Commissioner (ST), Kadapa Division, D.No 1/499, 2nd Floor, Opp.YSR Guest House, Smith Road, Near Zilla Parishad, Kadapa - 516001, Andhra Pradesh.
The Principal Secretary to the Government, State of Andhra Pradesh, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur Oistrict, Andhra Pfadesh. i The Secretary (Finance), Union of India, Ministry of Finance, North Block, Nevi/ Delhi r 110001.
One CC to Sri. G Narendra Chetty Advocate [OPUC] One CC to The Additional Solicitor General of India, High court of Andhra Pradesh [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Three CD Copies GSC
HIGH COURT DATED:18/06/2025 ORDER WP.No. 14405 of 2025 2 7 OCT 2025 DISPOSING THE WP 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.