Mega Steel Industry vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010191302025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 050 [3536] 0K^ 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: 10458/2025 Between; Mega Steel Industry ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent{S); 1 .GP FOR COMMERCIAL TAX
The Court made the following order; (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in Form GST DRC-07, dated 27.02.2025, passed by the 1®' 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.
m W.P.No.l0458of2025 This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN 2. number.
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment 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.I.C.”), 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 Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa on 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.)
A W.P.No.10458 of 2025 Visakhapatnam^ had also held that require the order to be set aside. Deputy Commissioner, Special Circle, non-mention of a DIN number would
In view of the aforesaid judgments and C.B.I.C., the non-mention of the circular issued by the was uploaded a DIN number in the order, which in the portal, requires the impugned order to be set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 27.02.2025, issued by the respondent, with liberty to the 1®' respondent to conduct fresh the petitioner and assessment, after giving notice to assigning a DIN number to the said order. The period from the date of the impugned assessment order, fill the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) V DIWAKAR DEPUTY ^^TRAR f; k ^TFtUECOPY// SECTION OFFICER To,
The Assistant Commissioner, (ST) (FAC), Hindupur Circle, Sri Nandi Complex, D.L.Road, Hindupur-515 201. Anantapuram District, A.P. [RPAD]
The Assistant Commissioner (ST), Hindupur, Anantapuram District, A.P.
The State of Andhra Pradesh, Rep. its Principal Secretary, Revenue Department, A.P. Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh.
One CC to Sri Shaik Jeelani Basha Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Three CD Copies TF
HIGH COURT DATED:30/04/2025 ORDER WP.No.10458of2025 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.