BharatTaxGST

M/S. Venkateswara Sanitary vs. The Assistant Commissioner

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WP/11761/2025HC Andhra PradeshGSTCNR APHC01022577202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI G NARENDRA CHETTYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
t IN THE HIGH COURT OF ANDHRA PRADESH :: (Special Original Jurisdiction) WEDNESDAY. THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 117fi1 DF 2025 AMARAVATI u -• o .5 O Between: M/s. Venkateswara Sanitary, 23-6-31, Tallamvari Street, Patnam Bazar, Guntur, Guntur District, Andhra Pradesh 522003 Vandamasu Naga Venkata Tiran Kumar. Rep. by its Proprietor, Mr. ...PETITIONER AND 1. The Assistant Commissioner, Patnam Bazar . . Circle, No. 11-1-73/1 Buildings, Rajaji Bhavan, Jinna Tower Center Guntur, Guntur District Andhra Pradesh - 522001. 1 st Floor, Vasundhara 2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, Velagapudi, Guntur District, Andhra Pradesh. Secretariat BuildingsA.P. 3. The Union of India, Rep. by its Secretary (Finance), Ministry of Finance North Block, New Delhi - 110001. ...RESPONDENTS Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate Writ, Order praying that in may or Direction more particularly in the nature of MANDAMUS holding that the impugned Assessment, interest and Penalty Order in Form GST DRC-07 passed by the First Respondent vide DIN3728112494794/ 2024-25-GSTO-1, dated 19-02-2025, for the Financial Year 2020-21 under the GST Acts, 2017, without issuing Iw. any Pre-Show Cause Notice in Form GST DRC-01A which is mandatory for part of the subject Financial Year, pursuant to Show Cause Notice which is invalid, non-est and deemed to have never been issued as it does not contain DIN, without affording opportunity of personal hearing as required by S. 75(4) of the GST Acts, 2017, without effective consideration of the objections and evidences filed by the Petitioner, as contrary to law, without jurisdiction, violative of the principles of natural justice and illegal consequently set aside the same. and 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 grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment Interest and Penalty Order in Form GST DRC-07 passed by the First Respondent DIN3728112494794/ 2024-25-GSTO-1, dated 19-02-2025 Year 2020-21 under the GST Acts, 2017. vide for the Financial Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondent nos. 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA)

The Court made the following: ORDER

APHC010225772025 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: 11761/2025 Between: ...PETITIONER M/s. Venkateswara Sanitary, AND ...RESPONDENT(S) The Assistant Commissioner and Others Counsel for the Petitioner: 1.GNARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

2.

The Court made the following Order: (per Hon’ble sn justice R. Raghunandan Rao) The petitioner was served with the show cause notice, in Form GST DRC-01, dated 27.11.2024, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This order has been challenged by the petitioner in the presentWrit Petition. This order, in Form DRC-01, dated 27.11.2024, is 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 order.

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 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 the order, which was uploaded in the portal, requires the impugned order to be set aside.

6.

Accordingly, this Writ Petition is disposed of setting aside the impugned show cause notice, in Form GST DRC-01, dated 27.11.2024 and the impugned assessment order, in Form GST DRC-07, dated 19.02.2025, 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 7. ‘ 2dl2rt§3) 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 ^4 the date of receipt of this Order shall be excluded for limitation. There shall be no order as to costs. the purposes of As a sequel, interlocutory applications pending, if any shall stand closed. A. VIJAYA BABU assistant registrar SECTION OFFICER //// To, Patnam Bazar Circle No 11-1-73/1 Btock®NerDllhf-'TlOOo’iT"'°"

4.

One CC to Sri G Narendra Chetty Advocate [OPUC] ^ Commercial Tax S'"' Pasala Ponna Rao, b High Court'of Andhra Pradesh. [OPUC]

7.

Three CD Copies High Court of Andhra Pradesh. ■y •5' Deputy Solicitor General of India TF

/ HIGH COURT DATED:07/05/2025 ORDER n-Kt 2925 I ^ . CurreiM iitaion WP.No.11761 of 2025 L® X CL to, 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.