Ramakrishna Housing Private LTD vs. The Assistant Commissioner (State Tax)
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Cause title — parties, addresses and appearances
Order in Form DRC-07 bearing Ref. ZD370225002134Z dated 01.02.2025 passed by Respondent No.
No. Counsel for the Petitioner: SRI. PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following Order:
APHC010224782025 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: 11875/2025 Between: Ramakrishna Housing Private Ltd ...PETITIONER AND The Assistant Commissioner State Tax ...RESPONDENT Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent: 1.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, passed by the 1®* respondent, 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, instructions, submits that there is no DIN number on the impugned order. 3. on 2
The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, Supreme Court in the came to be considered by the Hon’ble case of Pradeep Goya! Vs. Union of India & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act and the and Customs (herein referred to as “C.B.I.C.”), had held that an order, which does not contain number would be non-est an6 invalid. circular issued by the Central Board of Indirect Taxes a DIN
A Division Bench of this Court in the case of M/s. Cluster Enterprises \/s. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, issued by the C.B.I.C., had held that on bearing No. 128/47/2019-GST non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sal Manikanta Electrical Contractors Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. l/s. The 6. In view of the aforesaid judgments and the circular i C.B.I.C., the non-mention of a DIN number in the order, which in the portal, requires the impugned order to be set aside. issued by the was uploaded
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 fresh proceedings, after giving notice to the respondent to conduct petitioner and assigning a DIN - impugned order, till be excluded for the purposes of number to the said order. The period from the date of the i the date of receipt of this Order shall 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. SHAIK MOHD. RAFI ASSISTANT REGISTRAR //// To, SECTION OFFICER
The Assistant Commissioner (State Tax), D.No.74-2-20, KMR & iis Piaza, Ground floor, Krishna Nagar, Ynamalakuduru Road, Autonagar circle, Vijayawada-7, NTR District, Andhra Pradesh,
The Assistant Director AP State Directorate of Revenue Intelligence Door No.59-3-8/2, Musuuri Narayana street, Ashok Nagar, Mogalrajapuram, Vijayawada-520010
The Chief commissioner of State Tax, D.No.5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Villae, Kankipadu Mandal, Vijayawada, Andhra Pradesh-521144. 4. The Principal Secretary, Revenue Department (Commercial Tax), A P Secretariat, Velagapudi - 522 503
One CC to SRI. PASUPULETI VENKATA PRASAD Advocate [OPUC] 6 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.11875 of 2025 ^ 'vOY g 10 SEP 2025 Co. ^ i Current Section . ^SPATCHti>'^ 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.