M/S. Sri Balaji Traders vs. Deputy Assistaint Commissioner (St) -1
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Cause title — parties, addresses and appearances
Order No.ZD370824015261L dated 20.08.2024, for the Tax Period April 2022 to March , 2023 without any valid Document Identification Number (DIN) and passed Assessment Order in GST DRC -07 under Section 73 of APGST / CGST ACT , 2017 , dated . 20- 08-2024 bearing Reference No. ZD370824015261L dated
5*.- I 20-08-2024 for the Tax period April 2022 to March 2023 without valid Document Identification Number ( DIN), (b) The proceedings issued by the 1st Respondent in the Summary of Show Cause Notice issued in Form GST DRC - 01 under Section 73 APGST / CGST ACT, 2017 , dated 12- 06-2024 bearing Reference No. ZD370624007160T dated 12-06-2024, for the Tax Period 2020-21 and 2022-23 without any valid Document Identification Number ( DIN) issued Notice u/sec 74(1) CGST Act / Read with Section 20 of IGST Act ,2017 DRC -01 under Section 74 of APGST / CGST ACT and 2017 , dated . 12-06-2024 bearing Reference No. MA370524035583U dated 12-06- 2024 for the Tax period 2020-21 and 2022-23 without valid Identification Number ( DIN), as arbitrary, illegal, bad in law , void-ab- intio, barred by time, violative of the principles of natural justice, apart from being violative of Articles 14 and 265 of the and consequently set aside the Document constitution of India in the interest of justice and pass same lA NO: 1 OF 2n7fi 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 all further any recovery, pursuant to the order passed under Section 73 /74 GST proceedings, including of the bearing Order No. Act, 2017 dated 20-08-2024 ZD370824015261L, and notice issued in form GST DRC-01, under Section 73/74 dated 12-06-2024 bearing Ref.No.MA370524035583U. Counsel for the Petitioner: SRI. K MALLIKHARJUNA MOORTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order:
APHC010177162025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 9223/2025 life [3525] Between: M/s. Sri Balaji Traders ...PETITIONER AND Deputy Assistaint Commissioner St 1 and Others Counsel for the Petitioner: 1.K MALLIKHARJUNA MOORTHY Counsel for the Respondent{S):
GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble sn Justice R Raghunandan Rao) ...RESPONDENT(S) The petitioner was served with under Form GST DRC-07, passed by the 1 an assessment order, dated 20.08.2024 St respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2022-23. This assessment order of the 1 petitioner in this writ petition. respondent has been challenged by the \ W.P.No. 9223 of 2025 This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. 2. , on various
Learned Government Pleader for Commercial instructions, submits that there is no DIN number on the impugned assessment order. Tax, on 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 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 ^ 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.)
W.P.N0.9223 of 2025 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 C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside. by the 7. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 20.08.2024, issued by the 1 respondent, with liberty to the 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 assessment order, till 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. U. SRIDEVI assistant registrar SECTION OFFICER //// To, Assistant Commissioner (ST) -1, Madanapalle Circle Kadapa, 2 The State of Andhra Pradesh, Represented by its Principal Secretary ■Commercial Tax Department, A.P. Secretariat Velagapudi, Amaravati Guntur District.
Deputy ^2024(88)G.S.T.L 303 (A.P.)
°f Finance North Delhi - 110 001 .(Nos. 1 to 3 by RPAD) One CC to SRI. K MALLIKHARJUNA MOORTHY Advocate fOPLJn ^rdeTh^OUr" tax .High cl^rt ofA^a High Court of A.P. Block, New 4. 5. 6. One CC to Deputy Solicitor General of India Three CD Copies. 7. psk
HIGH COURT \ DATED: 16/04/2025 ORDER WP.No.9223 of 2025 19 SEr 2025 ★ riac m ilO <S9, DISPOSING THE WRIT PETITION WITH NO 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.