BharatTaxGST

M/S. Chairman Habitation Works Committee vs. The Deputy Assistant Commissioner

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WP/11130/2025HC Andhra PradeshGSTCNR APHC01019872202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI HARANADHA RAJU KATTAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
[3525 ] IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11130 OF 2025 Between: M/s. Chairman Habitation Works Committee Door No 1-136, Thangedumalli-523 201, Santhamagulur, Bapatia District, Andhra Pradesh ...Petitioner AND The Deputy Assistant Commissioner (ST), Chirala Circle, Chirala Guntur-ll Division, Andhra Pradesh State of Andhra Pradesh, Represented by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amravati, Guntur District The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 1. 2. 3. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1®* Respondent in issuing assessment order dated 07- 10-2024 for the period 2023-2024 under the Goods and Service Tax Act, 2017 in Form DRC-07 without generating the Document Identification Number (DIN) on the summary order or the show may f cause notice as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice. 1 OF 2025 . Petition under Section 151 cPC praying that in the circumstances statdd in-the affidavit filed in support of the petition, the High Court may be pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 07-10-2024 passed by the 1 Respondent for the tax period 2023-2024; Counsel for the Petitioner: SRI HARANADHA RAJU KATTA Counsel for the Respondents No.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: St APHC010198722025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATi (Special Original Jurisdiction) SE0 [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11130/2025 Between: ...PETITIONER M/s. Chairman Habitation Works Committee, AND ...RESPONDENT(S) The Deputy Assistant Commissioner and Others Counsel for the Petitioner: 1. HARANADHA RAJU KATTA Counsel for the Respondent(S): 1. The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 07.10.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for for the period 2023-24. This assessment order of the 1^‘ respondent has been challenged by the petitioner in this Writ Petition. short “the GST Act 2 RRR, J & Dr. KMR^ j W.P.No.lll30of2025 2. This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. on various i 3. Learned Government Pleader instructions, submits that there i for Commercial Tax, on IS no DIN number on the impugned

assessment order.

4.

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.iC."), had held that an order, which does not contain a DIN number would be non-est and invalid.

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 this Court in the case of Sai Manikanta Electrical Contractors , on of Us. The ' 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.lll30of2025 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 07.10.2024, issued by the 1^' respondent, with liberty to the respondent to conduct fresh assessment, after giving 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 as to 7. costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. "2024(88) G.S.T.L. 303 (A.P.) G HELA NAIDU ASSISTANT REGISTRAR I //// SECTION OFFICER To,

1.

The Deputy Assistant Commissioner (ST), Chirala Circle, Chirala Guntur-ll Division, Andhra Pradesh

2.

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

3.

The Secretary (Finance) Ministry of Finance, Union of India, North Block, New Delhi 110001 (Addressee Nos.1&3 BY RPAD)

4.

One CC to SRI. HARANADHA RAJU KATTA Advocate [OPUC]

5.

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

6.

One CC to SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]

7.

Three CD Copies

HIGH COURT DATED:07/05/2025 ORDER 2 7 JUN20W WP.No.11130 of 2025 DISPOSSING THE WRIT PETITIION

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.