B K Constructions vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
Order or Direction, particularly in the nature of MANDAMUS declaring that the impugned may more
Ex-Parte Assessment Order passed by the First Respondent 2D370424028054N, dated 29-04-2024, for the Financial Vide Order No Years 2018-19 and not contain electronically was passed pursuant to Show Cause Notice which Itself does not contain electronically generated DIN, without issuing pre-show cause notice in Form DRC-01A, without obtaining authorization from the concerned Joint Commissioner and even on merits disallowing Input Tax Credit grounds, as invalid, deemed to have without juri iction, contrary to law, the same. 2020-21 under the GST Acts, 2017, which does generated DIN, and which (ST), for two Assessment years, on technical and untenable • never been issued, without authority, and illegal and consequently set aside lA NO: 1 OF Petition under Section 151 CPC stated in the affidavit filed i pleased to grant stay of all further and interest pursuant to the i praying that in the circumstances m support of the petition, the High Court may be proceedings, including recovery of tax impugned Assessment Order passed by the First Respondent vide Order No: ZD370424028054N the Financial Years 2018-19 and 2020-21 dated 29-04-2024, for under the GST Acts, 2017. Counsel for the Petitioner; SRI G. NARENDRA CHETTY Counsel for the Respondent Nos.1 to 3:GP FOR COMMERCIAL TAX SOLICITOR GENERAL OF Counsel for the Respondent No.4:THE ADDL. INDIA The Court made the following: ORDER
APHC010284482025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) EES [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: 14387/2025 Between: B K Constructions ...PETITIONER AND The Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY 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 29.04.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-2019 and 2020-21. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition. __
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This assessment order, dated 29.04.2024, is challenged by the petitioner, on various grounds, including the ground that the did not contain a DIN number. said proceeding
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 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 & The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes 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. on Ors\ and Customs (herein
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 Deputy Commissioner, Speciai Circie, 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 assessment order, which was uploaded in the portal, requires the assessment order to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the assessment order, dated 29.04.2024, passed by the 1 liberty to the 1"' respondent to conduct fresh respondent, with assessment, after giving notice to ' 2022 (63) G:S.T.i,. 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 As a sequel, pending miscellaneous applications, if any, shall A. VENU GOPAL RAO ASSISTANT REGISTRAR no order as to costs. stand closed. //// SECTION OFFICER To,
The Deputy Assistant Commissioner (ST), Ananthapuramu-ll Circle, Ananthapuramu Division, II Floor, PAR Heights, Gooty Road, Ananthapur Andhra Pradesh - 515001. The Assistant Commissioner (ST), Ananthapuramu-ll Civie, Ananthapuramu Division, II Floor, PAR Heights, Gooty Road, Ananthapur, Andhra Pradesh - 505001. The Principal Secretary to the Government, Revenue (CT) Department, * State of Andhra PradeSh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. The Secretary (Finance), Ministry of Finance, Union of India, North Block, New Delhi - 110001. One CC to Sri G. Narendra Chetty, Advocate [OPUC] One CC to the Addl. Solicitor General of India, High Court of A.P. at Amaravati[OPUC] Two CC’s to GP for Commercial Tax, High Court of A.P. at Amaravati[OUT] Three CD Copies. 2. 3. 4. 5. 6. 7. 8. ssb
T HIGH COURT DATED:18/06/2025 21! OCT 2025 C3 V S-^rrent Secjiogx^^ ORDER m Co WP.No.14387 of 2025 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.