BharatTaxGST

M/S. Monarch Industries vs. The State Of Andhra Pradesh

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WP/12514/2025HC Andhra PradeshGSTCNR APHC01023307202508 May 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI6 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) FRIDAY, THE NINTH DAY OF MAY TWO THOUSAND AND 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: 12514 OF 2025 Between; M/s. Monarch Industries, having registered office at D.No. 85-27-1/2, RTC Colony, 0pp. Mahindra Showroom, Rajahmundry-533103, East Godavari District, Represented by its managing partner, Shaik Nizamuddin, C/o. Shaik Vali, Aged about 45 Years, R/o. D.No. 122-4-711/I, Betti Convent Road, Anand Nagar, Rajamahendravaram, East Godavari District, Andhra Pradesh- 533105 ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. 2. Union of India, Rep. by its Secretary, Department of Revenue, (Revenue) North Block, New Delhi. 3. The Deputy Assistant Commissioner (ST)-III, Aryapuram Circle, Rajamahendravaram, East Godavari District. 4. The Assistant Commissioner (ST), Aryapuram Circle Rajamahendravaram, East Godavari District ...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 particularly, one in the nature of writ of Mandamus declaring the action of Respondent No.4in issuing the impugned notices without a Document Identification Number (DIN), namely the Show Cause Notice in FORM GST DRC-01, dated 25.04.2024, and the Assessment Order in FORM GST DRC 07, dated 24.08.2024 Furthermore, ReepohdeOt No.3 issued a consequential Urgent Demand Notice vide Ref. * ■ i No. DIN3713032585017, dated 13.03.2025, seeking recovery of arrears for tHfe period 2018-19 to 2019-20 without affording the Petitioner opportunity of hearing, as mandated under Section 75(4) of the Central Goods and Services Tax Act, 2017. The aforesaid actions are arbitrary, illegal, and in violation of Articles 14, 19, and 21 of the Constitution of India, as well as contrary to the provisions of the Goods and Services Tax lawsand consequently quash the proceedings of Respondent No.4 in issuing the impugned assessment order without a Document Identification Number (DIN), namely the Show Cause Notice in FORM GST DRC-01, dated 25.04.2024, and

the Assessment Order in FORM GST DRC-07, dated 24.08.2024. Furthermore, Respondent No.3 issued a consequential Urgent Demand Notice vide Ref. No. DIN3713032585017, dated 13.03.2025, seeking recovery of arrears for the period 2018-19 to 2019-20. * an 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 the operation of the Assessment Order in FORM GST DRC- 07, dated 24.08.2024 issued by Respondent No.4 as well as Urgent Demand Notice vide Ref. No. DIN3713032585017, dated 13.03.2025 issued by Respondent No.3 and pass orders or orders in accordance with the law pending disposal of the above writ petition. Counsel for the Petitioner: SMT. RAJANI NELAKUDITI Counsel for the Respondent No.2: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) Counsel for the Respondent Nos. 1,3 & 4: GP FOR COMMERCIAL TAX The Court made the following: ORDER

V APHC010233072025 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: 12514/2025 Between: ...PETITIONER M/s. Monarch Industries, AND ...RESPONDENT{S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.RAJANI NELAKUDITI 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 show-cause notice, in Form GST DRC-01, dated 25.04.2024 and the assessment order, in Form GST DRC-07, dated 24.08.2024, passed by the 4^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the periods June-2019 and September-2019. These orders have been challenged by the petitioner in the present Writ Petition. These orders, in Form DRC-01 &07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 2. 2 Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned orders.

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 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.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, in Form GST DRC-01, dated 25.04.2024 and the assessment order, in Form GST DRC-07, dated 24.08.2024, passed by the 4 respondent, with liberty to the 4^'^ respondent to conduct fresh proceedings, after giving notice to the petitioner and assigning a DIN number to the said order. Consequently, the Urgent Demand Notice, dated 13.03.2025, issued by 7. th ^ 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 f the 3^*^ respondent is also set aside. 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 no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. K. TATA RAO DEPUTY REGISTJtAR SEcfrSrO^FICER //// To,

1.

The Principal Secretary, Revenue {CJ) Department, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. of India, Department of Revenue, (Revenue)

2.

The Secretary, Union North Block, New Delhi. (ST)-lll, Aryapuram Circle 3 The Deputy Assistant Commissioner East Godavari District. (ST) Rajamahendravaram Circle, Aryapuram Commissioner East Godavari District

4.

The Assistant Rajamahendravaram

5.

One CC to Smt. Rajani Nelakuditi Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh. 6 Two CCS to GP for [OUT]

7.

One CC to Sri Pasala High Court of Andhra Pradesh. [OPUC] Ponna Rao, Deputy Solicitor General of India,

8.

Three CD Copies TF

HIGH COURT DATED:09/05/2025 ORDER WP.No.12514of 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.