BharatTaxGST

The Andhra Cotton Stores vs. The Assistant Commissioner

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WP/12566/2025HC Andhra PradeshGSTCNR APHC01024909202508 May 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI6 pages

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Cause title — parties, addresses and appearances
■ i IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) FRIDAY, THE NINTH DAY OF MAY TWO THOUSANDAND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 12566 OF 2025 Between: M/s. The Andhra Cotton Stores, Survey No: 6D-2-24/1 2 and 3, Yelakkaya Sandu, Clock Tower, Eluru - 534 001, West Godavari District, Andhra Pradesh, Represented by its Proprietor, Mr. Venkata Krishnanda Mohan Rao Thamnana, S/o Mr. Tammana Venkata Krishnanda Mohan Rao. ...PETITIONERS AND 1. The Assistant Commissioner (ST), Eluru -1 Circle, Usha Bala, Complex, 4th Floor, John Street, Eluru - 534 006, West Godavari District, Andhra Pradesh. 2. The Chief Commissioner of State Taxes, Commercial Taxes Department, D. No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District - 522 501, Andhra Pradesh. 3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District - 522 238, Andhra Pradesh. ...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 of Mandamus or any other appropriate Writ, Order or Direction, declaring the order u/s 73 of the Goods Services Tax Act (Reference No ZD370824025232k), Summary of the Order in Form GST % DRC-07 (Reference No ZD371224036934A) , and the attachment to Form GST DRC-07, all dated 29.08.2024, and passed by the 1st Respondent (uploaded in the web portal of the Revenue), under the provisions of the Andhra Pradesh Goods Services Tax Act, 2017, for the tax period 2019 - 20, as arbitrary, illegal, bad in law, void-ab- initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and consequently set aside the lA NO: 1 OF 202fi same. 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 all further proceedings, including the

order u/s 73 of the Goods & Services any recovery, pursuant to Tax Act (Reference No.; ZD370824025232K), Summary of the Order in Form GST DRC-G7 (Reference No.; ZD370824025232K), and the attachment to Form GST DRC-07, all dated 29.08.2024 and passed by the 1st Respondent (uploaded in the web portal of the Revenue), under the provisions of the Andhra Pradesh Goods & Services Tax Act, 2017, for the tax period 2019 - 20, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

il^ APHC010249092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] FRIDAY, THE NINTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 12566/2025 Between: The Andhra Cotton Stores ...PETITIONER AND The Assistant Commissioner ...RESPONDENT Counsel for the Petitioner: 1.AVASIVAKARTIKEYA Counsel for the Respondent: 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 show-cause notice vide Ref.No.ZD370824025232K, the summary of the Order vide Ref.No.ZD370824025232K and the attachment order, in Form GST DRC-07, dated 29.08.2024, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2019-20. These orders have been challenged by the petitioner in the present Writ Petition. These orders, in Form DRC-07, dated 29.08.2024, challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 2. are 2 Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned orders. on 3. 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 Goyal 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.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid.

4.

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.

5.

In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the impugned orders to be set aside.

6.

Accordingly, this Writ Petition is disposed of setting aside the show-cause notice vide Ref.No. ZD370824025232K, the summary of the Order vide Ref.No.ZD370824025232K and the attachment order, in Form GST DRC-07, dated 29.08.2024, passed by the 1®* respondent, with liberty to respondent to conduct fresh proceedings, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the 7. St the 1 ^ 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.)

m 3 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, interlocutory applications pending, if any shall stand closed. j. SAROJ.A assistant registrar //// , SECTION OFFICER

1.

The Assistant Commissioner (ST), Eluru -1 Circle, Usha Bala, Complex, 4th Floor, John Street, Eluru - 534 006, West Godavari District, Andhra Pradesh.

2.

The Chief Commissioner of State Taxes, Commercial Taxes Department, D. No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District - 522 501, Andhra Pradesh.

3.

The Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District - 522 238, Andhra Pradesh.

4.

One CC to Sri A V A Siva Kartikeya, Advocate [OPUC]

5.

Two eCs tb GP Tbr Commercial Tax, High Court of Andhra Pradesh, [OCT

6.

Three CD Copies To TF . ■ > '*V'

A HIGH COURT DATED:09/05/2025 ORDER WP.No.12566 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.