BharatTaxGST

Sri Srinivasa Enterprises vs. The Assistant Commissioner Of State Tax

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WP/10301/2025HC Andhra PradeshGSTCNR APHC01053375202422 April 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI7 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 10301 OF 2025 Between: M/s. Srinivasa Enterprises, H.No. 27-4-218/1, 3'" Street, Stone Housepet, Nellore, SPSR Nellore District, Andhra Pradesh 002. Rep. by its Proprietrix Smt. N.V. Sulochana Rani Ramji Nagar, -524 ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Office of the Additional Commissioner (ST), Regional GST Audit,' and Enforcement Office, Tirupathi-517 503;Tirupati District, State of Andhra Pradesh. 2. The Assistant Commissioner (ST), Nellore -II Circle, Nellore, SPSR Nellore District. 3. The Chief Commissioner of State Tax, Kunchanapalli, Guntur District, Andhra Pradesh. 4. The State Andhra PradesH, Rep. by its Principal Secretary Secretariat. Velagapudi, Amaravathi, Guntur District, Andhra Pradesh 522 238 A.P. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High pleased to issue Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring (1) the action of the 1®* Respondent in passing the Summary of the Order in Form GST DRC-07, dated 27.02.2024, levying tax. Interest and penalty under the CGST/SGST/IGST Acts, 2017 for the tax p^od July2017 September2022, without issuing Show Cause Notices is not valid in the eye of law, the Summary of the Order of the Respondent is arbitrary, contrary to the provisions of the CGST/SGST/IGST Acts 2017, barred by limitation, without jurisdiction and against Article 14, 19 (1) (g) and 265 of the Constitution of India ,and in violation of Principles of Natural Justice and Rule of Law. ■ ■ r' to (2) The action of the 1®* Respondent in passing the Summary of the Order is without jurisdiction since the audit conducted by the 1^‘ Respondent as authorized by the The Additional Commissioner (ST), Regional GST Audit and Enforcement Office, Tirupati and again the same officer cannot make Assessment Proceedings, which is contrary to the Provisions of the CGST/APGSTActs,2017. (3). The action of the 1 St espondent in passing the Summary of the Order dated 27.02.2024, by way of Composite Order for the tax period July2017 to September2022 is not valid in the eye of law. % (4). The action of the Respondent in passing the Summary of the Order without DIN is not valid in the eye of law and consequently set aside the Summary of the Order passed by the 1ST Respondent as null and void. lA NO: 2 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 operation of the Summary of the

Order in Form GST DRC- 07, dated 27.02.2024, passed by the 1^* Respondent, for the tax period July’2017 to Septmber’2022, levying tax, interest and penalty under CGST/APGST/IGST Acts, 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner(s):SRI. SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following:

APHC010533752024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] WEDNE AY. THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 10301/2025 Between: Sri Srinivasa Enterprises ...PETITIONER AND The Assistant Commissioner Of State Tax 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: The petitioner was served with the order of assessment, in Form GST DRC-07, dated 27.02.2024, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July, 2017 to September 2022. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition. This assessment order, in Form GST DRC-07, dated 27.02.2024, is challenged by the petitioner, on various grounds, including the ground that the s^Jd proceedings did not contain a DIN number. 2. f 1 2 Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned order.

3.

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.

4.

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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside.

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In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the impugned order to be set aside.

6.

Accordingly, this Writ Petition is disposed of setting aside the order of assessment, in Form GST DRC-07, dated 27.02.2024, passed by the 1®‘ respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned order, till the date of receipt

7.

N ^ 2022 (63) GVS.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

If 3 of limitation. There shall be no of this Order shall be excluded for the purposes order as to costs. pending miscellaneous applications, if any, As a sequel. shall stand closed. V.DIWAKAR DEPUTY REGISTRAR //// SECTION OFFICER To,

1.

The Principal Secretary, State Andhra PradesH, A.P. Secretariat, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh - 522 238. [By Special Messenger] of State Tax, Office of the Additional

2.

The Assistant Commissioner Commissioner Tirupathi-517 503,Tirupati District, State of Andhra Pradesh. (ST), Regional GST Audit, and Enforcement Office, Assistant Commissioner (ST). Nellore -II Circle, Nellore, SPSR Nellore District. ^

4.

The Chief Commissioner of State Tax, Kunchanapalli, Guntur District, Andhra Pradesh.[2 to 4 by RPAD]

5.

One CC to SRI. SHAIK JEELANl BASHA Advocate [OPUC]

6.

Two CCS to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT]

3.

The 7. Three CD Copies

(4^ HIGH COURT DATED:23/04/2025 ORDER o 0 h JUt 20?5 /ft WP.No.10301 of 2025 •PS. S' 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.