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M/S. Andhra Pradesh State Agro Industries Development Corporation LTD., (Apsaidcl) vs. The State Of Andhra Pradesh

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WP/10415/2025HC Andhra PradeshGSTCNR APHC01020609202522 April 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI6 pages
For Petitioner: SRI ARRABOLU SAI NAVEENFor 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 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: 10415 OF 2025 Between: M/s. Andhra Pradesh State Agro Industries Development Corporation Ltd. (APSAIDCL), having its registered office at- G1 and G2, Prime Hill Crest Beside DGP Office, Vaddeswaram, Mangalagiri, Guntur-522502 Represented by its General Manager (AE), Sri. M.C. Raja Mohan, S/o late M. Anjaneyulu. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Secretariat, Velagapudi, Amaravati. 2. The Appellate Additional Commissioner (ST), Office at- 40-5-19/9B, Back of NVKR Towers, Mogalrajapuram, Vijayawada - 520010. 3. The Assistant Commissioner (ST), Office at- Autonagar Circle, 74-2-20, Ground Floor, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada - 520 007. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of writ of Mandamus declaring the impugned proceedings issued by the 3'" respondent vide Proceedings to Taxable Person Along with FORM 07, Dt. 31.07.2024 without DIN number and all its ancillary GST DRC - proceedings issued thereto as being as illegal, arbitrary, violative of the provisions of GST Act 2017 its rules and circulars, void, non-est in the eyes of law, contrary to the binding precedents and consequently set aside the same. 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 impugned Proceedings to Taxable Person Along with FORM GST DRC - 07, Dt. 31.07.2024 without DIN number and all its ancillary proceedings issued thereto passed by the 3^^ Respondent pending disposal of the present Writ Petition. Counsel for the Petitioner: SRI ARRABOLU SAI NAVEEN Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010206092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] j: CL3 0h 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: 10415/2025 Between: ...PETITIONER M/s. Andhra Pradesh State Agro Industries Development Corporation Ltd., (apsaidcl). AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.ARRABOLU SAI NAVEEN 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 31.07.2024, passed by the 3'"^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18. This assessment order of the 3^^ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, in Form GST DRC-07, dated 31.07.2024, Js challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

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.

5.

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 31.07.2024, passed by the 3'^'^ respondent, with liberty to the 3'^^ 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. ^ i 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) " 2024 (88) G.S.T.L. 303 (A.P.)

V of this Order shall be excluded for the purposes of limitation. There shall be order as to costs. no As a sequel, pending miscellaneous applications, if any. shall stand closed. K. TATA RAO DEPUTY REGISTRAR //// SECTION OFFICER To, The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravati. The Appellate Additional Commissioner (ST), Office at- 40-5-19/9B, Back of NVKR Towers, Mogalrajapuram, Vijayawada - 520010. The Assistant Commissioner (ST), Office at- Autonagar Circle, 74-2-20, Ground Floor, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada - 520 007. One CC to Sri Arrabolu Sai Naveen, Advocate [OPUO Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies. 1. 2. 3. 4. 5. 6. ssb

HIGH COURT DATED:23/04/2025 ORDER WP.No.10415 of 2025 andT^ •3r 0 I MAY 2025 <9\ */ Current Section ef'' 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.