Sri Nomula Brothers vs. The Assistant Commissioner - Andhra Pradesh High Court, 01 April 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K. MANMADHA RAO WRIT PETITION NO: 7842 OF 2025 Between: Sri Nomula Brothers, Opp Sitharama lemple, Eutukuru Road, Guntur - 522 003. State of Andhra Pradesh. Rep. by its Partner Mr.Chinna Venkata Subbarao Nomul. ...PETITIONER AND 1. The Assistant Commissioner, (ST) Brodiepet Circle, Guntur. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Amaravati. ...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the Respondent in passing the Summary of the Order in Form GST DRC-07, dated 06.05.2024, for the tax period from 2017-18 to 2019-20 under CGST / SGST Acts,2017 without considering the objections of the Petitioner, without DIN, without partial signatures of the Officer concerned, without issuing prior Notice as per Rule 142 (1A) of the SGST/CGST Rules,2017 as arbitrary, contrary to the Provisions of the CGST / SGST Acts 2017, bias, perverse, without jurisdiction, not valid in the eye of law and also the same is in violation of Principles of Natural Justice and Rule of law and consequently set aside St Respondent dated the Summary of the

Order passed by the 1 06.05.2024, in Form GST DRC-07 as null and void. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the operation of the Summary of the Order, dated 06.05.2024, passed for the tax period 2017-18 to 2019-20, under the provisions of the SGST/CGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner : SRI SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

APHC010148452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] m WEDNE AY, THE SECOND 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: 7842/2025 Between: ...PETITIONER Sri Nomula Brothers AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 06.05.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2017-18 to 2019-20. This assessment order of the 1®* respondent has been challenged by the petitioner in this writ petition^ v.

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This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. on various

Learned Government Pleader for Commercial Tax, on 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-est and invalid.

4.5.

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.)

■ ^ 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 6. in the portal, requires the impugned order to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 06.05.2024, issued by the 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. 2024 (88) G.S.T.L. 303 (A.p.) K. TATA RAO DEPUTY REGISTRAR //// SECTION OFFICER To,

The Assistant Commissioner, (ST) Brodiepet Circle, Guntur.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat, Amaravati, Guntur District.

One CC to Sri Shaik Jeelani Basha, Advocate [OPUC]

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

Three C.D. Copies. Cnr

HIGH COURT DATED:02/04/2025 ORDER WP.No.7842 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS