BharatTaxGST

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

Original PDF →
WP/27786/2022HC Andhra PradeshGSTCNR APHC01043688202229 April 2025Bench: R RAGHUNANDAN RAO,Y. LAKSHMANA RAO6 pages
For Petitioner: SRI B SIVA KESAVA REDDYFor Respondent: GP FOR COMMERCIAL TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
[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: 27786 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-II) 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 be pleased to issue Writ of Mandamus may or any other appropriate writ or order or direction declaring the action of the 1®* Respondent in passing the Proceedings, dated 23.01.2021 in Form GST DRC-07 levying tax of Rs. 12,31,996/-, without considering the objections of the Petitioner 24.02.2021 and 19.08.2021, for the tax period April, 2018 to March, 2019 under the State Goods 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 Proceedings of the 1 dated St respondent, dated L 23.01.2021 in Form GST DRC-07 under the State Goods and Service Tax Act 2017. iA 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 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 State Goods and Service Tax Act 2017; Counsel for the Petitioner: SRI B SIVA KESAVA REDDY Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: GP FOR REVENUE The Court made the following: 1 RRR,J & Dr. YLR,J W.P,No.27786/2022 APHC010436882022 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: 27786/2022 Between: M/s.k.g. Babu Naidu ...PETITIONER AND The Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.B SIVA KESAVA REDDY Counsel for the Respondent(S): 1.GP FOR REVENUE 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 learned G.P. for Commercial Tax appearing for the respondents.

2.

The petitioner was served with an assessment order, dated 23.01.20^1, passed by the 1®* respondent, under the Goods and Service Tax

RRR,J & Dr. YLR,j ^ Act, 2017 [for short “the GST Act”] This order has been challenged by the petitioner.

3.

This assessment order, in Form GST DRC-07. i on various grounds, including the proceedings did not contain a DIN number. for the period April 2018 to March 2019. challenged by ground that the said IS the petitioner,

4.

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

5.

The question of the effect of proceedings, under the G.S.T. Act, non-inclusion of DIN number came to be considered by the Hon’ble Union of India & Ors\ the provisions of the Act and the Taxes and Customs (herein an order, which does not contain a DIN on Supreme Court in the case of Pradeep Goyal Vs. 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. in the case of M/s. Cluster (ST)-2, Kadapa on bearing No. 128/47/2019-GST, non-mention of a DIN number would proceedings. Another Division Bench of the basis of the circular, dated 23.12.2019, issued by the C.B.I.C., had held that mitigate against the validity of such ^ 2022 (63) G.S.T.L 286 (SC) 2024 (88) G.S.T.L. 179 (A.P.)

A RRR,J & Dr. YLR,J this Court Deputy Commissioner, Speciai 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 in the portal, requires the impugned order to be was uploaded set aside.

8.

Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 23.01.2021 liberty to the 1®* respondent to conduct fresh and by assigning a DIN number to the the impugned assessment orders, till the excluded for the purposes of limitation. There shall be As a sequel, pending miscellaneous issued by the 1®' respondent, with assessment, after giving notice said order. The period from the date of date of receipt of this Order shall be no order as to costs, applications, if any, shall stand closed. ^2024(88) G.S.T.L. 303 (A.K.) G HELA NAIDU f assistant registrar / SECTION OFFICER ’l. The Assistant Commissioner of State Tax, Adoni-ll Circle, Adorn, EsSHSra^Pridlsh SALglENGER) ^ ccs‘to'cP FoTrEvInUE NgTco"ndh?a Pradesh [OUT] 5 cS fo% FORC™AL IaX, High Court of Andhra Pradesh [OUT]

6.

Three CD Copies //// To gsg

HIGH COURT \ \ DATED: 30/04/2025 ORDER WP.No.27786 of 2022 DISPOSING 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.