BharatTaxGST

Arhaan Ferrous And Non Ferrous Solutions PVT LTD vs. The Superintendent

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WP/8639/2025HC Andhra PradeshGSTCNR APHC01016708202522 April 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI8 pages
For Petitioner: SRI. V SIDDHARTH REDDYFor Respondent: M/s. SHANTHI CHANDRA

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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: 8639 OF 2025 Between: M/s. Arhaan Ferrous And Non Ferrous Solutions Pvt. Ltd., Sy No- 359/4, Iruvaram VLG, Gudiyatham Road, Chittoor - 517001 Rep. by its Director Mr. Shaik Rizwan. ...PETITIONER AND The Superintendent, Central Tax, Chittoor-1 Range, Tirupati Division Andhra Pradesh. 1. The Principal Commissioner of Central Tax, Tirupati Commissionerate, 9/86A, Amaravathi Nagar, M.R.Palli, Tirupati- 517502, Andhra Pradesh. 2. The Union of India, represented by its secretary. Ministry of Finance, Central Secretariat, New Delhi. 3. The Assistant Commissioner of State Tax, Chittor-1 Circle, Chittor District, Andhra Pradesh. 4. ...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 of Mandamus or any other appropriate writ or order or direction by i) declaring the action of the 1ST respondent in proposing to cancel the registration of the petitioner at the instance of the 4TH respondent and the concern State GST authorities without referring to the specific instances and the transactions which are fake and suspending the registration of the petitioner invoking power under Section 29 COST Act 2017 read with Rule 21 under the COST Rules 2017 even before adjudicating the illegal, arbitrary, high handed, without authority of law and issue as jurisdiction, vitiated account of violation of principles of natural justice and also in violation of Article 19 and 21 of the Constitution of India ii)declare that the impugned show cause notice is not valid in the eye of law since it did not contain the mandatory requirement of DIN number as held by this Hon'ble Court and the Hon’ble Supreme Court and also invalid in the eye of law as it did not contain either the physical or digital signature and consequently set aside the impugned show cause notice of the 1st respondent in Form GST REG-17 dated 26-3-2025 and pass lA NO: 1 OF 2025 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 1ST respondent to forthwith revoke the suspension of registration of the petitioner in pursuance of the impugned notice of the 1®' respondent in Form GST REG-17 dated 26-3-2025 and restore the facility of generating E- invoicing, E- Way bill and filing of returns pending disposal of the writ Petition under Section 151 petition as otherwise the petitioner would be put to irreparable loss and hardship. lA NO: 2 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 modify the interim order granted in I.A. 1/2025 in WP 8639 of 2025 dated 02-04-2025, suitably by either suspending the operation of the impugned show cause notice issued by the 1st respondent dated 26-03-2025 or direct the 1st respondent to forthwith revoke the suspension of the registration of the petitioner pending disposal of the writ petition. Counsel for the Petitioner:SRI. V SIDDHARTH REDDY Counsel for the Respondents No.1 & 2: M/s. SHANTHI CHANDRA Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No4: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI Y N VIVEKANANDA

The Court made the following Order:

i APHC010167082025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Specicil Original ^luri iction) [3535] WEDNE AY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSJTICE R F^AGHUNANDAN RAO THE HONOURABLE SF^l JUSTICE B V L N CHAKFRAVARTHI WRIT PETITION NO: 8639/2025 Between: Arhaan Ferrous And Non Ferrous Solutions F^/t Ltd ...PETITIONER AND ...RESPONDENT(S) The Superintendent and Others Counsel for the Petitioner: 1.VSIDDHARTH REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX. 2. 3.Y N VIVEKANANDA The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with a show-cause notice, dated 26.03.2025, passed by the respondent, under the Goods and Service Tax Act, 2017 [for ‘the GST Act”]. The registration of the petitioner was provisionally notice. This show-cause notice has been short suspended in this show-cause challenged by the petitioner in this writ petition.

W.P.No.8639 of 2025 This show-cause notice is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

2.3.

Learned Government Pleader for Commercial Tax on instructions, submits that there is no DIN number on the impugned show- cause notice.

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 Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa on the basis of the circular, dated 23.12,2(119, 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 (la) G.S.T.L. 179 (A.P.)

W.P.No.8639of2025 ^ Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. In view of the aforesaid judgments and the circular issued by the 6. C.B.I.C., the non-mention of a DIN number in the show-cause notice, which was uploaded in the portal, requires the impugned show-cause notice to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 26.(D3.2025, issued 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 show-cause notice and any consequential order. As the show-cause notice has been set aside, even 7. the provisional suspension would stand revoked. 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.) K J RAJA BABU ASSISTANT REGISTRAR \ //// SECTION OFFICER To,

1.

The Superintendent, Central Tax, Chittoor-1 Range, Tirupati Division Andhra Pradesh. Principal Commissioner of Central Tax, Tirupati Commissionerate, 9/86A, Amaravathi Nagar, M.R.Palli, Tirupati- 517502, Andhra Pradesh.

3.

The Secretary, Union Secretariat, New Delhi. 4 The Assistant Commissioner District, Andhra Pradesh.

2.

The of India, Ministry of Finance, Central of State Tax, Chittor-1 Circle, Chittor

5.

One CC to Sri. V Siddharth Reddy, Advocate [OPUC]

6.

One CC to M/s. Shanti Chandra, Advocat[OPUC]

7.

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India.[OPUC]

8.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh.

9.

One CC to Sri Y N Vivekananda,Advocate.[OPUC]

10.

Three CD Copies vna

V HIGH COURT DATED:23/04/2025 ORDER WP.No.8639 of 2025 Current Ser^ion ^ DISPOSING OF THE WRIT PETITION 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.