BharatTaxGST

Vallepu Venkata Swamy vs. The State Of Andhra Pradesh

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WP/12872/2025HC Andhra PradeshGSTCNR APHC01025624202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI RAMALAKSHMANA REDDY SANEPALLIFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
T I IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (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: 12872 OF 2025 Between: Vallepu Venkata Swamy, S/o. Venkatesu Aged about 76 years, 3/8/26/13, Bhaskara Puram, Pulivendula, YSR District, Kadapa-516390. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Chief Secretary and Special Chief Secretary to Government(FAC), State Tax Department, Secretariat Buildings, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. 2. The Joint Commissioner(ST), Kadapa Division, Kadapa, YSR Kadapa District. 3. Assistant Commissioner(ST), FAC, Proddatur-I Circle. Kadapa District. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances, stated in the affidavit filed therewith, the High Court may be pleased to issue an order or orders or writ more particularly one in the nature of Writ of Mandamus declaring the action of the Respondents particularly the Respondent No.3 herein in issuing Show-Cause Notice in Form GST DRC-01 dated 30.08.2024 and the consequent Assessment Order/proceedings in Form GST DRC-07 dated 23.11.2024, under Section 74(8) of the APGST Act, 2017, thereby holding the Petitioner liable for tax more i default along with interest and penalty @ Rs. 30,50,050/- for the FY 2021- 2022; 2022-2023 and 2023-2024 as being bereft of DIN and as being illegal, arbitrary, contrary to the provisions of the Andhra Pradesh Goods and Services Act, 2017, and the rules made thereunder and in violation of Articles 14, 9(1 )(g) and 21 of the Constitution of India and Consequently to set- aside the Show-Cause Notice in Form GST DRC-01 dated 30.08.2024 and the consequent Assessment Order proceedings in Form GST DRC-07 dated 23.11.2024, under Section 74(8) of the APGST Act, 2017 issued by the 3rd Respondent. 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 stay all further proceedings pursuant to the impugned Assessment Order/proceedings in Form GST DRC-07 dated 23.11.2024, under Section 74(8) of the APGST Act, 2017, issued by Respondent No.3 pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI RAMALAKSHMANA REDDY SANEPALLI Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

1 RRR,J & Dr. KMR.J W.P. No. 12872/2025 APHC010256242025 fc 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:12872 of 2025 Between: Vallepu Venkata Swamy ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.RAMALAKSHMANA REDDY SANEPALLI Counsel for the Respondent(S):

1.

GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri S. Rama Lakshmana Reddy, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents.

2.

The petitioner was served with an assessment order in Form GST DRC-07, dated 23.11.2024, passed by the 3^*^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the financial years

2 RRR.J & Dr. KMR,, W.P.No. 12872/2025 2021-2022; 2022-2023 and 2023-2024. This order has been challenged by the petitioner in the present writ petition. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said 3. proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned 4. \ assessment order.

5.

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 Goyai 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.

6.

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 ‘ 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.)

RRR,J & Dr. KMR,J W.P.No.12872/2025 Deputy Commissioner, Special Circle, Visakhapatnam^ had also held that non-mention of a DIN number would require the order to be set aside.

7.

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 23.11.2024, passed by the 3^" respondent, with liberty to the 3^^^ 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 8. closed. ’ 2024 (88) G.S.T.L. 303 (A.P.) G. HELA NAIDU ASSISTANT REGISTRAR //// SECTION OFFICER To, StSe^^T*^! and Special Chief Secretary to Government(FAC) Velagapudi,TSl; Dilwct'"' '^°'""''ssioner(ST), Kadapa Division Kadapa, YSR Kadapa Dislrict®'"*^"' Commissioner(ST), FAC, Proddalur-I Circle, Kadapa

4.

One CC to Sri Ramalakshmana Reddy Sanepalli Advocate ^ Commercial Tax,

6.

Three CD Copies [OPUC] High Court of Andhra Pradesh.

HIGH COURT DATED:07/05/2025 ORDER WP.No.12872 of 2025 I 25 JUL 2025 m «9/. 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.