Ananya Granites vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following Order:
APHC010229472025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juriadiction) [3525] c„ -? 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: 12098/2025 Between: ...PETITIONER Ananya Granites AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent{S):
OP FOR COMMERCIAL TAX
The Court made the following Order: (perHon’ble Srl Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 27.01.2025, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2023-2024. This order has been challenged by the petitioner in the present Writ Petition. This order, in Form DRC-07, dated 27.01.2025, 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.
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 27.01.2025, 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. ^ 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.)
/t: 3 the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. I As a sequel, interlocutory applications pending, if any shall stand closed. K.KASI RAO ACHAm ASSISTANTREGISTRAR //// T' SECTION OFFICER To,
The Assistant Commissioner (ST), Ongole -II circle, Prasakam District Andhra Pradesh.
The Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary (Finance) Ministry of Finance, Union of India, North Block, New Delhi 110001
One CC to SRI. SRINIVASA RAO KUDUPUDI Advocate [OPUC]
One CC to SRI. PASALA PONNA RAO, Deputy Solicitor General of India [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh.[OUT]
Three CD Copies vna
HIGH COURT DATED:07/05/2025 ORDER WP.No.12098of2025 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.