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

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMAR (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: 13373 OF 2025 Between: Mopati Chandra Sekhar Reddy, S/o. Sundara Rami Reddy, Aged about 52 years, Occ: Proprietor, R/o. 175, Annamedu Naidupeta, SPSR Nellore, Andhra Pradesh - 524126. ...PETITIONER AND The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue Commercial Taxes and GST Department, Secretariat Buildings, Velagapudi, Guntur District. The Appellate Authority, Additional Commissioner, State Tax Department, Tirupati, Tirupathi District. The Assistant Commissioner, State Tax Department, Gudur Circle, Chittoor Division, Tirupathi District. The Deputy Assistant Commissioner (ST)-1, Gudur Circle, Chittoor Division, Tirupathi District. 1. 2. 3. 4. ...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 a Writ, Order or direction more particularly one in the nature of Writ of mandamus declaring a that the impugned order dated 29.10.2024, vide Ref. No. ZD3710240180770 in Form GST DRC - 07 by the Respondent No 3 under the provisions of CGST/APGST Act 2017 as being 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 writ petition, the High Court may be pleased to stay of operation of suspend the operation of order dated 29.10.2024, vide Ref. No. ZD3710240180770 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

APHC010266072025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN [3541] RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13373/2025 Between: Mopati Chandra Sekhar Reddv ■ j r*ir“^sT5 ^ ...r-c; I 11 AND The State Of Andhra Pradesh and Others Counsel for the Petitioner:

K V ADITYA CHOWDARY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX ...RESPONDENT(S) The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) assessment order, in Form passed by the 3'^ respondent, under the the GST Act”], for the period respondent has been challenged The petitioner was served with the GST DRC-07, dated 29.10.2024, Goods and Service Tax Act, 2017 [for short 2020-2021. This assessment order of the 3^^ by the petitioner in this Writ Petition. This assessment order, dated 29.10.2024, is chaiienged by the petitioneV, on various grounds, including the ground that the said proceeding did not contain a DIN number.

r 2

Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned order. on 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! \/s. 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.I.C.”), had held that an order, which does not contain a DIN number would be non-estand invalid.

4.5.

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on 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.

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, in Form GST DRC-07, dated 29.10.2024, passed by the 3 respondent, with liberty to the 3^^ 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 7. rd " 2022 (63) 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 Of this Order shall be excluded for the order as to costs. purposes of limitation. There shaii be no As a sequel, pending misceiianeous applications, if any, shall stand closed. N NAGAMMA ASSISTANl REGISTI^ //// SECTI^ OFFICER To, The Principal Secretary, Revenue Commercial Taxes and GST Department, State of Andhra Pradesh, Secretariat Buildings, Velagapudi, Guntur District. The Appellate Authority, Additional Commissioner, State Tax Department, Tirupati, Tirupathi District. The Assistant Commissioner, State Tax Department, Gudur Circle, Chittoor Division, Tirupathi District. The Deputy Assistant Commissioner (ST)-1, Gudur Circle, Chittoor Division, Tirupathi District. One CC to Sri K. V. Aditya phowdary, Advocate [OPUC] 1. 2. 3. 4. 5. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three C.D. Copies.

6.7.

Cnr (gsg) M- 5

HIGH COURT DATED:18/06/2025 ORDER WP.No.13373 of 2025 [ 0 lJUL 2025 I nrmtSec e.m DISPOSING OF THE W.P. WITHOUT COSTS