M/S Ramakrishna Housing Private Limited vs. The Assistant Commissioner (State Tax)
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
Order in Form DRC-07 bearing Ref. No. ZD3702250022511 dated 01.02.2025 passed by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 being void, arbitrary, illegal, without juri iction, 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. as 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 operation of impugned Order in Form DRC-07 bearing Ref. No. ZD3702250022511 dated 01.02.2025 passed by Respondent No.
Counsel for the Petitioner: SRI. PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following Order:
APHC010224812025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11873/2025 Between: M/s Ramakrishna Housing Private Limited ...PETITIONER AND The Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1 .PASUPULETI VENKATA PRASAD Counsel for the Respondent(S):
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, in Form GST DRC-07, dated 01.02.2025, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This order has been challenged by the petitioner in the present Writ Petition. This order, in Form DRC-07, dated 01.02.2025, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned order. 3. ' ^ 2 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.
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 order, which was uploaded in the portal, requires the impugned order to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order, in Form GST DRC-07, dated 01.02.2025, passed by the 1®‘ respondent, with liberty to the 1®‘ respondent to conduct fresh proceedings, 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 shall be excluded for the purposes of limitation. There shall be no order as to costs.
" 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 As a sequel, interlocutory applications pending, if any shall stand closed. //// SECTfOWOFRCER To,
The Assistant Commissioner (State Tax), D.No. 74-2-20, KMR and Sons Plaza, Ground floor, Krishna Nagar, Yanamalakuduru Road, Autonagar circle, Vijayawada-7. NTR District, Andhra Pradesh,
The Assistant Director, AP State Directorate of Revenue Intelligence Door No.59-3-8/2, Musunuri Narayana street Ashok Nagar, Mogalrajapuram Vijayawada-520010
The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144
The Principal Secretary, Revenue Department (Commercial Tax) A P Secretariat, Velagapudi - 522 503
One CC to SRI. PASUPULETI VENKATA PRASAD Advocate [OPUC]
Two CCs to GP for COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT]
Three CD Copies vna
- -o HIGH COURT DATED:07/05/2025 ORDER WP.No.11873 of 2025 DISPOSING OF THE WRIT PETITION 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.