M/S. Agarwal Iron And Steel Traders vs. The Assistant Commissioner Of State Taxes
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Cause title — parties, addresses and appearances
Order issued in Form GST DRC 07 vide Ref No. ZD371223022837E dated 30.12.2023 (Annexure P-1) for the period FY 2017-18, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: NONE APPEARED WRIT PETITION NO: 8120 OF 2Q2fi Between: Agarwal Iron and Steel Traders Reoresentpri hv ^hn ifomoi Kumar Managing Partner, piot No. B/6/A1, B^-Block. m.A A.K.i.b., Autonagar, Visakhapatnam - 530 012. ...Petitioner AND 3
The Assistant Commissioner of State Taxes, Regional GST Audit and Enforcement Division Floor, Udyog Bhavan, VMRDA Building, Siripuram Jn, Visakhapatnam - 530 003. 2. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A.P. Secretariat, Velagapudi.
Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi.
The Additional Commissioner of State Taxes (Appeals), 40-5-19/9B, Back of NVKR Towers. Mogalrajapuram, Vijayawada - 520 010. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith A. The High Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1®* Respondent in the Assessment Order issued in Form GST DRC 07 vide Ref No. ZD371223022805L dated 30.12.2023 (Annexure P-1) (hereinafter referred to as demand order) for the period FY 2018-19, without any valid Document Identification Number (DIN) as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural Justice. B. The Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 4‘^ Respondent in Endorsement for Rejection of Appeal vide A.O.No. DIN3720032515858 dated 20.03.2025 (Annexure P-3) rejecting appeal filed by the Petitioner as time-barred and prayed for condoning the delay of 03 days (due to technical glitch in the GSTN Portal) in filing the appeal. lA NO: 1 OF 2n?fi the 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 stay the operation of the proceedings of the 1®‘ Respondent in 4 f Demand Order issued ZD371223022805L dated 30.12.2023 (Annexure 2018-19, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: NONE APPEARED WRIT PETITION NO: 8123 OF 2025 in Form GST DRC 07 vide Ref No. P-1) for the period FY Between: .And Steel Traders, Represented by Shri Kamal Kumar Mittal, Its Managing Partner, Plot No. B/6/A1, B-Block Autonagar, Visakhapatnam - 530 012 I.D.A, A.P.I.E., ...Petitioner AND 1. The Assistant^qmmissioner of State Taxes, Regional GST Audit AND liJiDuramTn ^ Udyog Bhavan, VMRDA Building, biripuram Jn, Visakhapatnam - 530 003. Represented by its Principal Secretary Revenue Department (Commercial Tax) A.P. Secretariat, Velagapudi!
Union of 'ndia, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. co.eidiy Manager, Axis Bank, Lions Club Building 10-54-7 Waltair Mam Road, Ram Nagar, Visakhapatnam - 530 002. ...Respondents Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith, A. The High Court may be pleased to issue other writ, direction Respondent in the Assessment Order issued in Form GST DRC 07 vide Ref No. ZD371223022794G dated 30.12.2023 (Annexure praying that in a writ of mandamus or any or order quashing the proceedings of the 1 P-1)
5 (hereinafter referred to without any valid Document Identification as demand order) for the period FY 2020-21, J Number (DIN) as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice B. Consequently, the Hon’ble Court mandamus or may be pleased to issue a writ of any other writ, direction Respondent, to remove/lift the Bank Attachment Petitioners Bank Account or order directing 1®’ or lien created on the on account of the third party notice issued by the Respondent issued in Form GST DRC 13 dated 20 03 2025 (Annexure P-3) and also from the Petitioners Bank Account wi recredit any amount debited or recovered without any prior intimation to the Petitioner. lA NO: 1 OF 209^ Petition under Section stated in the affidavit filed i pleased stay the operation Demand Order issued ZD371223022794G dated 30.12.2023 2020-21, in the interest of justice. lA NO: 2 OF ?n7«; 151 CPC praying that in the circumstances in support of the petition, the High Court may be of the proceedings of the 1^' Respondent in in Form GST DRC 07 vide Ref No. period FY (Annexure P-i) for the Petition under Section stated in the affidavit filed i 151 CPC praying that in the circumstances in support of the petition, the High Court pleased to direct r-Respondent, to renrove/iift the BanR created on the Petitioners Bank issued by the 1®* may be attachment or lien Account on account of the third Respondent in Form GST DRC 13 party notice dated 20.03.2025 (Annexure P-3) and the Petitioners Bank Account wi recredit the amount, if any recovered or debited from without any intimation. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA
6 Counsel for the Respondents 1 & 2: GP FOR COMMERCIAL Counsel for the Respondent No.3: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: NONE APPEARED WRIT PETITION NOr 8126 OF 202fi TAX / Between: i M/s. Agarwal Iron and Steel Traders, Represented Kumar Mittal Its Managing Partner, Plot No A.P.I.E., Autonagar, Visakhapatnam - 530 012’ by Shri Kamal B/6/A1, B-Block, I.D.A ...Petitioner AND 1. The Assistant Commissioner of State Taxes Rpninnai r qt a. Enforcement Division, IstFloor, Udyog Bhavan VMRDaIu^I^^ Siripuram Jn, Visakhapatnam - 530 003. ’ building,
The State of Andhra Pradesh, Represented by its Princioai Secretarv Revenue Department (Commercial Tax), A.P. Secretariat, vlleglpu^i 10-54-7, Waltair ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue may or order a writ of mandamus or any other writ, direction quashing the proceedings of the 1« Respondent in the Assessment Order issued in Form GST DRC 07 vide Ref No. ZD371223022825J dated 30.12.2023 (Annexure P-1) (hereinafter referred to as demand order) for the period FY 2019-20, without any valid Document Identification as arbitrary, unconstitutional Number (DIN) unreasonable, and in violation of the principles of natural justice. B) Consequently, the Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction. Respondent, to remove/lift the Bank Attachment or order directing 1st or lien created on the 7 't Petitioners Bank Account on account of the third party notice issued by the Respondent issued in Form GST DRC 13 dated 20.03.2025 (Annexure P-3) and also recredit any amount debited or recovered from the Petitioners Bank Account without any prior intimation to the Petitioner. lA NO: 1 OF 2025 0 / 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 stay the operation of the proceedings of the 1®‘ Respondent in Demand Order issued in Form GST DRC 07 vide Ref No. ZD371223022825J dated 30.12.2023 (Annexure P-1) for the period FY 2019-20, in the interest of justice. lA NO: 2 OF 207^ Petition under Section 151 CPC stated in the affidavit filed in support of the petition, the High Court may be pleased to direct 1®* Respondent, to remove/lift the Bank praying that in the circumstances attachment or lien created on the Petitioners Bank Account on account of the third party notice issued by the 1®* Respondent in Form GST DRC 13 dated 20.03.2025 (Annexure P-3) and recredit the amount, if any recovered or debited from the Petitioners Bank Account without any intimation. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA DEPUTY SOLICITOR GENERAL OF^INDIA Counsel for the Respondent No.4: NONE APPEARED The Court made the following common order:
1 / APHC010159522025 IN THE HIGH COURT OF ANDHRA at amaravati (Special Original Juri iction) BffiE PRADESH [3525] WEDNE AY ,THE SIXTEENTH -r,A,^-. day OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE DR JUSTICE K MANMADHA WRIT PETITION NOs: 8119. 8120 RAO RAO & 8126 of 2025 Between: M/s. Agarwal Iron And Steel Traders, ...PETITIONER AND The Assistant Commissioner Of State Taxes Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX WRIT PETITION NO.8120 of 2025 Between: M/s. Agarwal Iron And Steel Traders and Others ...RESPONDENT(S) ...PETITIONER AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX \
2 WRIT PETITION N0.8123 of 2025 Between: ...PETITIONER Agarwal Iron And Steel Traders AND The Assistant Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: \ 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
WRIT PETITION NO: 8126/2025 Between: M/s. Agarwal Iron And Steel Traders ...PETITIONER AND The Assistant Commissioner Of State Taxes 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 common order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, which is registered under the GST Act, was subjected to orders of assessment, which are all dated 30.12.2023. The appeals filed against the said orders came to be disposed on the ground that 3
the appeal has been filed beyond the period of limitation provided for filing of such appeals.
Aggrieved by the order of assessments, the petitioner has approached this Court on the ground that the orders of assessment do not contain a DIN number.
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. The learned Government Pleader would contend that the 4. petitioner having availed the remedy of appeals and having failed in the said appeal, cannot be permitted to challenge the orders of assessment. A Division Bench of this Court in its order, dated 18.12.2023, in 5. W.P.No.31675 of 2023, had held, in similar circumstances that a challenge to the original order would be maintainable even if the appeal has been disposed of. Following the said judgment, these Writ Petitions are allowed 6. setting aside the orders, dated 30.12.2023, and remanding the matters back ' 2022 (63) G.S.T.L. 286 (SC)
4 to the Assessing Officer, for Needless to orders, till the date of passing fresh orders in accordance with law of the impugned assessment receipt of these orders shall be excluded say, the period from the date for the purposes of limitation. As a sequel, miscellaneous petitions. if any, shall stand closed. K SRINIVASA RAJU ASSISTANT^ ^ STRAR 1 //// SECTI OFFICER To, a 1. The Assistant Commissioner of State Taxes, Regional GST Audit SirfmimmT ^ Bhavan, VMRDA Building Siripuram Jn, Visakhapatnam - 530 003 and D-P^rtmenf of Revenue State
One CC to Sri Anil Kumar Bezawada Advocate [OPUC] [OPUq Solicitor General of India Somoiercial Tax, High Court of Andhra Pradesh.
Two CD Copies RAM
9 high court DATED;16/04/2025 \ O 3 0 MAY 2025 SfS^»ATCH€2i o> COA/IMON ORDER WP.Nos.8119, 8120, 8123 & 8126 of 2025 allowing all the WPs 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.