M/S. Yuva Animation Studios Private Limited vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
order uploaded in tbe GSTN portal vide ZD3708240234766 dated 28.08.2024 for FY 2019-20 without any valid Docunrent Identification Number (DIN) as arbitrary, unconstitutional, unreasonable, and in' violation of the principles'^f natural justice B. Consequently, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order to set aside the actions of the 2nd Respondent in attaching the Bank A/c of the Petitioner in Bank of Baroda, Danavaipeta branc^jde DftC-13 dated 20.03.2025 and direct the 5th Respondent to lift the attachment of the Petitioner's Bank Account. 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 stay the operation of the proceedings of the 1st Respondent in the Assessment Order passed vide Ref. No. SA2/37AAACY5111B1ZT /2024 (Annexure P-1) dated 28.08.20^. for the period from FY 2019-20 and corresponding summary order uploaded in the GSTN portal vide Ref No. ZD3708240234766 dated 28.08.2024 for FY 2019-20 in the interest of justice. lA NO: 2 OF 2Q2fi 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 direct the 2nd Respondent, to lift the Attachment of the Petitioners Bank Account in the Bank of Baroda, Danavaipeta branch vide
notice in form DRC-13 dated 20.03.2025 and drop the recovery proceedings initiated in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) Counsel for the Respondent No.5: -— The Court made the following: ORDER
APHC010229942025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3536] 0^^ WEDNE AY, 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: 11348/2025 Between: M/s. Yuva Animation Studios Private Limited, ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT{S) Counsel for the Petitioner: 1 .ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in Form GST DRC-07, dated 28.08.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This assessment order of the respondent has been challenged by the petitioner in this writ petition.
2 RRR, J & Dr. YLR, J ^ W.P.No.11348 of 2025
This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. on various
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned show- cause notice-cum-order.
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 Goya! Vs. 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 and Customs (herein referred to as “C.B.LC."), had held that an order, which does not contain a DIN number would be non-est and invalid.
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 23.12.2019, 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.)
3 RRR, J & Dr. YLR, J W.P.No.ll348of2025 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 28.08.2024, issued by the 1 liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. By virtue that the petitioner has also stated that the account of the petitioner has been attached for recovery of amount, the order of bank attachment also stands 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. St respondent, with set aside. As a sequel, pending miscellaneous applications, if any, shall stand closed. V.DIWAKAR DEPUTY REGISTRAR //// F SECTION OFFICER To, . V'
The Assistant Coftimissioner Circle, Rajamahendravaram Division, D.No. 46-7-22, 2nd Floor, Jetty Towers, Danavaipet, Rajahmundry - 533103. [RPAD] (ST), Aryapuram
The Deputy Assistant Corrimissioner (ST)-I, Aryapuram Circle, Rajamahendravaram Division, D No . 46-7-22, 2nd Floor, Jetty Towers, Danavaipet, Rajahmundry - 533103. 3. The Principal Secretary, Revenue Department. A.P. Secretariat, Velegapudi.
The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi. ■ F;
V
The Manager, Bank of Baroda, Danavaipeta Branch, SBI Road, Danavaipeta, Rajahmundry, Andhra Pradesh 533 103
One CC to Sri Anil Kumar Bezawada Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
Three CD Copies TF ' ?!
- X HIGH COURT DATE 0:30/04/2025 \ ORDER WP.No.11348 of 2025 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.