BharatTaxGST

M/S. S S Minerals vs. The Deputy Assistant Commissioner (St)

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WP/12405/2025HC Andhra PradeshGSTCNR APHC01024700202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI ANIL KUMAR BEZAWADAFor Respondent: DEPUTY SOLICITOR GENERAL, INDIA, OF

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Cause title — parties, addresses and appearances
'V IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE i Wa PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO * AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12405 OF 2025 Between: ^ Represented; by Venkateswara Reddy Gopireddy I. Complex, Bus Stand Road, Koilkuntia, Kurnool Andhra Pradesh, 518134. Its ...Petitioner ,and 1. The Deputy Assistant Commissioner (ST), Nandyal-ll Circle, Kurnool Division p.No 25/35a and 25/3b, MSR Complex, near RTC Bus stand Nandyal 518 501. 2. The State of Andhra Pradesh, Represented by its Principal Secretary Revenue Department, A.P. Secretariat, Velegapudi. 3. Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi. ^ ...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 writ, direction or order quashing the proceedings of the :1 Respondent in the Assessment Order issued vide Ref. No. ZD370325G35011Y dated 24.03.2025 (Annexure P-1) for the period from Aprir2022 to March 2023, which is beyond the tax period for which show cause notibe was issued - Aprir2022 to February 2023. and which was based on' grounds not mentioned in show notice is unconstitutional, contrary to Section 75(7) of the GST Act, 2017 against to the principles of natural justice and contrary cause to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1 )(g) of the Constitution of India. Hence, the proceedings of -%e^1st Respondent are liable to be set aside and prayed for setting the impugned order passed by the ,1st Respondent. aside lA NO: 1 OF 2025 Petition under Section 15.1 ..CPC praying that in the circumstances stated in the affidavit fiied in support of the petition, the High Court pleased to stay the operation of the proceedings of the 1 may be Respondent in the Assessment Order passed vide Ref. No. ZD370325035011Y 24.03.2025 in the interest of justice St dated Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents No,1 and 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL INDIA OF

The Court made the following; Order

APHC010247002025 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: 12405/2025 Between: M/s. S S Minerals, ...PETITIONER AND The Deputy Assistant Commissioner St and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 24.03.2025, passed by the respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2022-2023. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition.

2 RRR,J & Dr.KMR,: W.P. No. 12405 of 2025 ~ 07, is challenged on various grounds, including the ground that the said proceedings did not contain a DIN number.

2.

This assessment order, in FORM GST DRC by the petitioner.

3.

Learned Government Pleader instructions, submits that there i for Commercial Tax, IS no DIN number on the impugned on assessment order.

4.

The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act, on 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 an order, which does not contain a DIN referred to as “C.B.I.C.”), had held that number would be non-est and invalid.

5.

A Division Bench of this Court in the case of M/s. Cluster Enterprises I/s. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on the basis of the circular, dated 23.12.2019 issued by the C.B.I.C., had held that bearing No. 128/47/2019-GST, non-mention of a DIN number would ^ 2022 (63) G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

\ 3 RRR,J & Dr.KMR,J W.P. No.12405 of 2025 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 6. 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 proceedings, dated 24.03.2025, issued by the respondent, with a liberty to the respondent to conduct fresh assessment, after giving a notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned assessment order, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order 7. as to costs. As a s^i^l, ^pending miscellaneous applications, if any, shall stand closed. K. SRINIVASA RAJU assistant R^ISTRAR SECTION OFFICER -‘2024(88) G.S.T.L. 303 (A.P.) //// To, 1 The Deputy Assistant Commissioner (ST), Nandyal-ll Circle, Kurnool Division, D.No.25/35a and 25/3b, MSR Complex, near RTC Bus stand, Nandyal 518 501. 2. The Principal Secretary, State of Andhra Pradesh, Department, A.P. Secretariat, Velegapudi.

3.

The Secretary, Union of India, Department of Revenue, (Revenue) North Block, New Delhi.

4.

One CC to SRI ANIL KUMAR BEZAWADA Advocate [OPUC]

5.

Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]

6.

One CC to DEPUTY SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh

7.

Three CD Copies Revenue

/ % HIGH COURT DATED: 07/05/2025 ORDER WP.No.12405 of 2025 % (? S 13 OCT 2025 m, enf ^ . Current Section . ^ DISPOSING THE WP 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.