M/S.K.G. Babu Naidu vs. The Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
or any other appropriate writ or order Respondent in passing the in Form GST DRC-07 levying tax of or direction declaring the action of the Proceedings, dated 23.01.2021 Rs. 12,31,996/-, without considering 24.02.2021 and 19.08.2021, the objections of the Petitioner, dated fordhe tax period April, 2018 to March, 2019 ; under the Central Goods and Service Tax Act 2017 without juri iction as arbitrary, contrary to and in violation of principles of natural justice and consequently set aside the Proceedings of the 1st respondent, dated
to 23.01.2021 in Form GST DRC-07 under the Central Goods and Service Tax Aet2017. m , ' lA NO: 1 OF 2022 ■ i. i. St! i \ p '•i ''.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 suspend the Operation of the Proceedings, dated 23.01.2021 in Form GST DRC-07 passed by the 1®‘ respondent, for the tax period April, 2018 to March, 2019 under the Central Goods and Service Tax Act 2017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. j 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 take on record the additional affidavit together with contentions raised therein in the interest of justice and equity, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI B SIVA KESAVA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER 1 '.j 4, W.P.No.27620/2022 % APHC010436782022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3536] WEDNE AY,THE THIRTIETHDAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 27620/2022 Between: ...PETITIONER M/s.k.g. Babu Naidu AND ...RESPONDENT(S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1.B SIVA KESAVA REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Judgment: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri B. Siva Kesava Reddy, learned counsel appearing for the petitioner, and learned G.P. for Commercial Tax appearing for the respondents. The petitioner was served with an assessment order, dated 23.01.2021, passed by the 1®Vespondent, under the Goods and Service Tax
RRR,J & Dr. YLR i WP.No.27620/2022 Act, 2017 (for short This order has been This the GST Act”] for challenged by the assessment order, i on various the period April 2018 petitioner. . in Form GST DRC grounds, including the contain a DIN number. to March 2019. 3. -07, is challenged by ground that the the petitioner, proceedings did not \ said
Learned Government Pleader for »s no DIN Commercial instructions, assessment order. Tax, on the impugned on submits that there i number
The question proceedings, under the Supreme Court i The Hon'ble Supreme Of the effect of G.S.T. Act, non-inclusion of DIN number on came to be considered by the Hon’ble '=ase of Pradeep Court, after Goyal Vs. Union of India & Ors\ noticing the provisions of the Act circular issued by the referred to and the and Customs (herein Central Board of Indirect Taxes “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid. 'n the case of M/s. Cluster 'oner (ST).2, Kadapa " bearing No. 128/47/2019 , on -GST, issued by the C.B.I.C., non-mention of a din number proceedings. Another Division mitigate against the would validity of such Bench of '2022 (63) G.S.T.L 2024 (88) G.S.T.L. 286 (SC) 179 (A.P.)
W.P. No. 27620/2022 this Court in the case of Sai 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. Vs. The 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 in the portal, requires the impugned order to be set aside. was uploaded
Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 23.01.2021, issued by the 1 liberty to the 1®* respondent to conduct fresh St respondent, with assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessmeni orders, till the date of receipt of this Order shall excluded tor the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand be closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) U SRI DEVI ASSISTANT RE^TRAR SECTIofjbFFICER //// To,
The Assistant Commissioner of State Tax, Adoni-ll Circle, Adoni, Kurnool District. Principal Secretary, Revenue (CT-II) Department, Velagapudi.
The Guntur District.
One CC to Sri B Siva Kesava Reddy, Advocate [OPUC] CCs to GP for Commercial Tax, High Court of Andhra Pradesh.
Two [OUT]
Three CD Copies TF (gsg)
HIGH COURT DATED:30/04/2025 ORDER WP.No.27620 of 2022 11 m 2025 X m % 9 ^ . Current Secnon 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.