Sri Abhinaya Furnitures vs. The Deputy Commissioner - Andhra Pradesh High Court, 08 April 2025

Cause title — parties, addresses and appearances

I ■■ « IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAV (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN AND THE HONOURABLE DR JUSTICE K.MANMADHA RAO WRIT PETITION NO: 8477 OF 2025 RAO Between: Iv' Rep. by its Proprietor, Mr. M Srinivas ' Reei^. Vemulakota-523329 Andhra Pradesh. Prakasam District ...Petitioner AND Enforcement 2. The Assistant Commissioner (ST), Markapur circle, Prakasam Relemwr-P m Secretary to Government Gulr DiS. ’ Department, Secretariat, Velagapudi, Amaravathi office District, North''"Net?)e'^Tl fo'ooi of Finance, ...Respondents Petition under Article 226 of the Constitution the circumstances stated i of India praying that in in the affidavit filed therewith, the High Court be pleased to issue a Writ of Mandamus may or any other appropriate writ or order or direction declaring the action of the 1®‘ Respondent in issuing assessment order dated 15.10.2024 for the period 2020-21, and 2021-22 under the Goods and Service Tax Act, 2017 in Form DRC -07 without I Number (DIN) on the summary cause notice as illegal, arbitrary, contrary to law and in gross Violation of principles of natural justice and consequently direct the generating the Document Identification order and the show Respondent to redo the assessment following the principles of natural justice. 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 grant stay of recovery of the disputed demand impugned assessment order dated 15.10.2024 pursuant to the passed by the 1®* Respondent for the tax period 2020-21 and 2021-22, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following order:

COURT OF ANDHRA PRADESH at AMARAVATI (Special Original Juri iction) APHC010164292025 IN THE HIGH [3525] WEDNE AY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE HONOURABLE DR JUSTICE K WlANKIADHA RAO THE WRIT PETITIHN NO: 8477/2021 Between: Sri Abhinaya Furnitures ...PETITIONER AND ...RESP0NDENT{S) The Deputy Commissioner and Others Counsel for the Petitioner: 1 .SRINIVASA RAO KUDUPUDl Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

Order: (perHon’ble Sri Justice R. Raghunandan Rao) assessment order, in FORM GST respondent, under the Goods GST Act”], for the tax period assessment order of the respondent has The Court made the following The petitioner was DRC - 07. dated 15.10.2024, passed by the 1 and Services 2020-2021 to 2021-2022. This be,en challenged by the petitioner in this Writ Petition. served with an Tax Act, 2017 [for short “the RRR,J & Dr.KMR,.

This assessment order is challenged by the petitioner, on various 2. grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 3. instructions, submits that there is no DIN number on the impugned assessment order. 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 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-estand invalid.

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, 5. 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.)

RRR,J & Dr.KMR,J 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 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. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 15.10.2024, 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 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 7. costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. K. SRINIVASA RAJU assistANTjREGISTRAR ri^feroFFICER ^ 2024 (88) G.S.T.L. 303 (A.P.) //// SE To,

The Deputy Commissioner, Regional GST Audit Enforcement office Tirupathi, Andhra Pradesh.

The Assistant Commissioner (ST), Markapur circle, Prakasam District, A.P.

The Principal Secretary to Government, Revenue (CT-li) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.

The Secretary (Finance), Ministry of Finance, Union of India, North Block New Delhi 110001. 5. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]

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

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

Two CD Copies RAM

RAM HIGH COURT DATED -.09/04/2025 ORDER WP.No.8477 of 2025 * 08MAr 2025 ^ . Current Section . DISPOSING OF THE WP WITHOUT COSTS