BharatTaxGST

M/S K.R.Traders vs. Assistant Commissioner Of State Tax

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WP/10882/2025HC Andhra PradeshGSTCNR APHC01020129202529 April 2025Bench: R RAGHUNANDAN RAO,Y. LAKSHMANA RAO6 pages
For Petitioner: SRI/J.N VENKATA SURESH KUMARFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
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 RAp-^ WRIT PETITION NO: 10882 OF 2025 Between: M/s K.R.TRADERS, Represented by the Managing Partner: Sri Khadar Basha, D.No. 4-949/3, Revenue Ward No4, Chittoor Bypass Road, Pensioners' Colony, Chittoor, Andhra Pradesh PIN;517002. ...PETITIONEBL AND 1. Assistant Commissioner of State Tax, Chittoor-I Circle, Ground floor, CT Complex, Besides Devi theatre, Kattamanchi, Chittoor, Andhra Pradesh,-517001. 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Marrgalagiri Mandal, Guntur District, AP, PIN - 522 503 ...RESPONDENTS Petition under Article 22^ of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandapius, setting aside the impugned alleged show-cause Notice-cum-order in Form GST REG-17 dated 04-03-2025 and the orders of the cancellation of Registration in Form GST REG-19 dated 14-03-2025.^ lA NO: 1 OF 2025 - Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the orders of the cancellation of registration in Form GST REG-19 dated 14-03-2025 for the above detailed reasons. Counsel for the Petitioner(s):SRI/J.N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX ^ The Court made the following: v. APHC010201292025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMS [3536] WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOUFIABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 10882/2025 Between; ...PETITIONER M/s K.r.traders, AND ...RESPONDENT(S) Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1.J.N VENKy\TASURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX.

The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with a show-cause notice-cum-order, in Form GST REG-17, dated 04.03.2025, passed by the respondent, under the Goods and Sen/ice Tax Act, 2017 [for short “the GST Act”]. This show-cause notice-cum-order of the 1®* respondent has been challenged by the petitioner in this writ petition.

W.P. No. 10882 of 2025

2.

This show-cause notice-cum-order is challenged by the petitioner, various grounds, including the ground that the said proceedings did not contain a DIN number. on 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned show- cause notice-cum-order.

4.

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 Goyal Vs. Union of India & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central EJoard 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.

5.

A Division Bench of this Court in the case of M/s. Cluster Enterprises \/s. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2(319, 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) ^ 2024 (88) G.S.T.L. 179 (A.P.)

W.P.No.l0882of2025 Deputy Commissioner, Special Circle, 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 was uploaded in the portal, requires the impugned order to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 04.03.2025, issued by the respondent, with liberty to the 1®' respondent to initiate 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 show-cause notice-cum-order, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs.

7.

As a sequel, pending miscellaneous applications, if any, shall stand closed. "2024(88) G.S.T.L. 303 (A.P.) M RAMESH BABU DEPUTY REGISTRAR //// SEC?ION OFFICER To,

1.

The Secretary to Government of A.P. Revenue (CT) Department, State of Andhra Pradesh, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur District, AP, PIN -522 503. Assistant Commissioner of State Tax, Chittoor-I Circle, Ground floor, CT Complex, Besides Devi theatre, Kattamanchi, Chittoor, Andhra Pradesh,-517001.[by RPAD] One CC to SRI J.N VENKATA SURESH KUMAR Advocate [OPUC] Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT] Thmp> on Cooies 2. 3. 4. IR

t HIGH COURT DATED:30/04/2025 ORDER g( 27 OCT 2025 )| ^V^Jurreni t WP.No.10882 of 2025 the writ petition is disposed of 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.