BharatTaxGST

M/S.K.G. Babu Naidu vs. The Assistant Commissioner Of State Tax

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WP/27788/2022HC Andhra PradeshGSTCNR APHC01043777202229 April 2025Bench: R RAGHUNANDAN RAO,Y. LAKSHMANA RAO6 pages
For Petitioner: B SIVA KESAVA REDDYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
■r [ 3536 ] IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 27788 OF 2022 Between: M/s.K.G. Babu Naidu, 21/281, Shivasahnakar Nagar, Adoni, Kurnool District. Rep. by its Proprietor Mr.K.G. Babu Naidu ...Petitioner AND 1. The Assistant Commissioner of State Tax. Adoni-ll Circle, Adoni, Kurnool District. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Guntur 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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1^‘ Respondent in passing the Proceedings, dated 29.03.2022 in Form GST DRC-07 levying penalty of Rs. 1,23.200/-, without considering the objections of the Petitioner the tax period 2018-19 under the Central Goods , for and Service Tax Act 2017, as arbitrary, contrary to law, without jurisdiction and in violation of Principles of Natural Justice and consequently set aside the Penalty ■V-' Proceedings of the 1st respondent, dated 29.03,2022 in Form GST DRC- 07 under the Central Goods and Service Tax Act 2017. lA NO: 1 OF 2022 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 Penalty Proceedings, dated 29.03.2022 in Form GST DRC-07 passed by the 1^‘ respondent, for the period April, 2018 to March, 2019 under the Central Goods and Service Tax Act 2017; Counsel for the PetitioneriSRI. B SIVA KESAVA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: tax 1 RRR,J & Dr. YLR,J W.P.No.27788/2022 f APHC010437772022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3536] WEDNESDAY, THE THIRTIETH DAY 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: 27788/2022 Between: M/s.k.g. Babu Naidu ...PETITIONER AND ...RESPONDENT(S) fhe Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1. B SIVA KESAVA REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2.

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 iearned G.P. for Commerciai Tax appearing for the respondents. assessment order, dated The petitioner was served with an 29.03.2022 passed by the respondent, under the Goods and Service Tax

2.

RRR,J & Dr. ^ W.P.No.27788/2l Act, 2017 [for short “the GST Act”] for the challenged by the petitioner. period 2018-19. This order has been 3. This assessment order, in Form GST DRC-07. i the petitioner. , IS challenged by ground that the said on various grounds, including the proceedings did not contain a DIN number.

4.

Learned Government Pleader instructions, submits that there i assessment order. for Commercial Tax, on the impugned on IS no DIN number

5.

The question of the effect of proceedings, under the G.S.T. Act, Supreme Court in the non-inclusion of DIN number on came to be considered by the Hon’ble case of Pradeep Goyal Vs. Union of India & Ors\ the provisions of the Act and the Taxes and Customs (herein an order, which does not contain a DIN The Hon’ble Supreme Court, after noticing circular issued by the Central Board of Indirect referred to as “C.B.I.C.”), had held that number would be non-est and invalid.

6.

A Division Bench of this Court in the case of M/s. (ST)-2, Kadapa on 12.2019, bearing No. 128/47/2019-GST non-mention of a DIN number would proceedings. Another Division Bench of ^2022 (63)G.S.T.L 286 (SC) ^2024 (88)G.S.T.L. 179 (A.P.)

3 RRR,J & Dr. YLR,J W.P.No.27788/2022 to this Court in the case of Sai Manikanta Electrical Contractors Vs. Deputy Commissioner, Special Circle, Visakhapatnam^ had also held that non-mention of a DIN number would require the order to be set aside. 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

8.

Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 29.03.2022, issued by the 1 liberty to the 1®* respondent to conduct fresh respondent, with 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 thorpurposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand G. HELA NAIDU ASSISTANT REGISTRAR //// SECTION OFFICER

1.

The Assistant Commissioner of State Tax, Adoni-ll Circle Adoni Kurnool District. (BY RPAD)

2.

The Principal Secretary, Revenue (CT) Department, Velagapudi, Guntur District, State of Andhra Pradesh (BY SPECIALMESSENGER)

3.

One CC to SRI. B SIVA KESAVA REDDY Advocate [OPUC]

4.

Two CCS to GP for COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]

5.

Three CD Copies To HIGH COURT DATED:30/04/2025 ORDER £ 21? SE? 2025 WP.No.27788 of 2022 O’ 5?/ ^ .rurrent iecuot ;4>» 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.