BharatTaxGST

Sitech Engineers PVT LTD vs. The State Of Andhra Pradesh

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WP/11625/2025HC Andhra PradeshGSTCNR APHC01022397202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI PEDDIBHOTLA VENKATA SAIFor Respondent: GP FOR COMMERCIAL

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Cause title — parties, addresses and appearances
(I I IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAV^dfoM^ (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO is I iO I u m\ % s5 ii' ;..5" AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11625 OF 2025 Between: M/s. Sitech Engineers Pvt. Ltd., Having Regd. Office at D. No. 23-17-14 Chinna Gantyada, Gajuwaka, Visakhapatnam, Andhra Pradesh Rep. by Authorised Signatory Ms. Shaheen Ali its ...PETITIONER AND 1. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravati 2. The Deputy Assistant Commissioner (ST), Gajuwaka Circle, Visakhapatnam ...RESPONDENTS Petition under Articie 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate Writ, Order or Direction, particularly one in the nature of WRIT may more OF MANDAMUS declaring the impugned Consolidated Assessment Order Dt. 26.04.2024 2" Respondent for the tax periods FY 2018- passed by the 19 to 2022-23 U/s. 73 of APGST Act, 2017 which does not contain DIN as being illegal, arbitrary, contrary to the law settled by this same and also quash all the consequential - 13 Dt. 25.03.2025. violative of the provisions of GST Act Hon'ble Court and set aside the attachment proceedings vide FORM GST DRC lA NO: 1 OF 207/. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court pleased to stay the impugned may be consolidated Assessment Order dt 26/4/2024 for the tax periods FY 2018-19 to 2022-23 U/s 73 of APGST Act 2017 and consequential garnishee proceedings vide FORM GST DRC 13 Dated 25-03-2025 passed by the 2 nd Respondent pending disposal of the present writ petition. Counsel for the Petitioner: SRI PEDDIBHOTLA VENKATA SAI Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL

The Court made the following: ORDER RAJESH TAX

APHC010223972025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) ■LI [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 MANMADHARAO WRIT PETITION NO: 11625/2025 Between: ...PETITIONER Sitech Engineers Pvt Ltd AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 26.04.2024, passed by the 2'"'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period of 2018-2019 to 2022-2023. This order has been challenged by the petitioner in the present Writ Petition. This order, in Form DRC-07, dated 26.04.2024, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number. 2. teiJ 2

3.

Learned Government Pleader instructions, submits that there is no DIN number on the impugned order. for Commercial Tax on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act on came to be considered by the Hon’ble 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 referred to as “C.B.iC.”), had held that an order, which does not contain a DIN number would be non-esf and invalid. Supreme Court in the case of Pradeep Goya! Vs. and Customs (herein

5.

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, Speciai Circie, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside.

6.

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 in the portal, requires the impugned order to be set aside. was uploaded

7.

Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order, in Form GST DRC-07, dated 26.04.2024 and the attachment proceedings, in Form GST DRC-13, dated 25.03.2025, passed by the 2"“ respondent, with liberty to the 2 nd 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 the date " 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 of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. M SRINIVAS ASSISTANT REGISTI^R //// OFFICER S To,

1.

The Principal Secretary, Revenue (CT) Department. State of Andhra Pradesh, Velagapudi, Amaravati Assistant Commissioner (ST), Gajuwaka Circle

2.

The Deputy Visakhapatnam

3.

One CC to Sri Peddibhotla Venkata Sai Rajesh, Advocate [OPUC] GP for Commercial Tax, High Court of Andhra Pradesh.

4.

Two CCs to [OUT]

5.

Three CD Copies. ssb

HIGH COURT DATED:07/05/2025 ORDER WP.No.11625 of 2025 i JUN 2025 1 'SI»ATCWtfL,$^ 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.