M/S Yesh Mart vs. Assistant Commissioner (St) - Andhra Pradesh High Court, 06 May 2025

Cause title — parties, addresses and appearances

4 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITiON NO: 12890 OF 2025 Between: M/s Yesh Mart, Proprietor Darapaneni Srinivasulu, Plot No 14, Ground Floor, Dhathri Green Homes, Padugupadu Village, Nellore, Andhra Pradesh - 524 002 ...Petitioner AND 1. Assistant Commissioner (ST), Nellore-lll Circle Nellore Division, Andhra Pradesh. 1 2. Joint Commissioner (ST), Nellore, Andhra Pradesh. 3. Additional Commissioner (ST) Legal, Vijayawada, Andhra Pradesh. 4. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. ■V ' • ...Respondents % Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in,the affidavit filed therewith, the High Court may be pleased to issue a VVrit, Order or direction particularly one in the nature WRIT OF MANDAMUS I) Setting aside the Impugned order vide bearing No. ARN ZD3709240179051 dated 01.10.2024 demand of COST amount of Rs. 3,16.603/- (COST of Rs. 228006/-, Interest of Rs. 65,796/- and Penalty of Rs. 22,801/-) and SGST amount of Rs. 3,16,603/- (SGST of Rs. 228006/-, Interest of Rs. 65796/- and Penalty of Rs. 22801/-) during the 2022-23 under,.Section 73 (9) of the Central Goods Services Act, 2017 Setting aside b^nk attachment issued in Form GST DRC- 13 dated 29.04.2025. an an year and II) lA NO: 1 OF Petition under Section 151 CPC praying that in the circumstances stated m the affidavit filed in support of the petition, the High Court may be pleased to order stay of recovery of demand pursuant to the Impugned Orders No. ZD3709240179051 dated 01.10.2024 issued by Respondent No. 1. H.-.' Counsel for the Petitioner: SRI K: RAGHAVENDER REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: j - 1 RRR,J & Dr. KMR,J W.P.No. 12890/2025 APHC010250752025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI J0^ICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION No:12890 of 2025 Between: M/s Yesh Mart ...PETITIONER AND Assistant Commissioner St and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavendra Reddy, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents. The petitioner was served with an assessment order, dated 01.10.2024, passed by the 1®* respondent, under the Goods and Service Tax

RRR,J & Dr. KMR,J.^ ^ Act, 2017 [for short “the GST Act”], for the period 2022-2023. This order has been challenged by the petitioner.

This assessment order, in Form GST DRC-07, 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, instructions, submits that there is no DIN number on the impugned assessment order. on 4. The question of the effect of non-inclusion of DIN number 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 & OrsL 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. on 5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 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 mitigate against the validity of such proceedings. Another Division Bench of , on I 2022 (63) 286 (sc) ^2024(83)^-"-T-L. 179 [^5.3 RRR,J & Dr. KMR,J this Court 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 6. in the portal, requires the impugned order to be set aside.

Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 01.10.2024 issued by the 1®* respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessment orders, 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, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) B CHITTI JOSEPH / ASSISTANT REGISTRAR / //// SECTION OFFICER To,

Assistant Commissioner (ST), Nellore-lll Circle Nellore Division, Andhra Pradesh.

Joint Commissioner (ST), Nellore, Andhra Pradesh.

Additional Commissioner (ST) Legal, Vijayawada, Andhra Pradesh.

The Principal Secretary to Government, State of Andhra Pradesh, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

One CC to SRI. K.RAGHAVENDER REDDY, Advocate [OPUC]

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

Three CD Copies sree

T \ HIGH COURT DATED:07/05/2025 ORDER WP.No.12890 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS