M/S. Reddy Enterprises vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
order and without in as arbitrary, contrary to the as contemplated under Section 73 CGST/APGST Act 2017, which is not vaiid in the eye of law and illegal, arbitrary, without juri iction, bias of the as frivolous, and in violation of Principles of Natural Justice and contrary to Article 14 of the Constitution of India, as null and void. !A NO: 1 OF Petition under Section 151 CPC stated m the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Order, dated 13.08.2024, the Summary of the Order in Form GST DRC-07, dated 13.08.2024 and Summary of the Order. praying that in the circumstances dated 31.08.202 passed by period 2021-22, under CGST/APGST Act the 1 Respondents, for the tax 2017. rn.me®! 1°" SRI. VENKATRAM REDDY MANTUR Counsel for the Respondents: GP FOR COMMERCIAL SRI. SANTHI CHANDRA Deputy Solicitor General of India, High TAX Court of A.P The Court made the following order:
APHC010165992025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] 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: 8594/2025 Between: M/s. Reddy Enterprises ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.VENKATRAM REDDY MANTUR Counsel for the Respondent(S):
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 13.08.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for St short “the GST Act”], for the period 2021-22. This assessment order of the 1 respondent has been challenged by the petitioner in this writ petition. V \N.P.No.8594 of 2025
This assessment order is challenged by the petition grounds, including the ground that the said proceedings did not number. er, on various contain a DIN
Learned Government Pleader for instructions, submits that there is no DIN number on the impugned assessment order. Commercial Tax, on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act on 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 referred to as “C.B.I.C.”), had held that an order, which does not contain number would be non-est and invalid. (herein a DIN
A Division Bench of this Court in the case of M/s. Cluster Enterprises \/s. 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 mitigate against the validity of such proceedings. Another Division Bench this Court in the case of Sai Manikanta Electrical Contractors , on of \/s. The \ ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024(88) G.S.T.L. 179 (A.P.)
W.P.No.8594of2025 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 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 13.08.2024, 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 7. 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. / K. TATA RAO deputy registrar SECTION OFFICER
The Assistant Commissioner, (ST), Gandhinagar Circle, Vijayawada-11. NTR Krishna District, Andhra Pradesh. ^ ^ oi 2 The Principal Secretary, The State of Andhra Pradesh, Commercial Taxes Department, Secretariat, Velagapudi, Amaravati. Guntur District.(by SPECIAL MESSENGER) //// To, /' " 2024 (88) G.S.T.C 303 (A.P.)
The Secretary, Union of India, Ministry of Finance, North Block, New Delhi - 110 001. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001 .(Nos. 1, 3 and 4 by RPAD) One CC to SRI. VENKATRAM REDDY MANTUR Advocate [OPUC] Two CCs to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT] One CC to SRI. SANTHI CHANDRA, Standing Counsel [OPUC] One CC to Deputy Solicitor General of India , High Court of A.P. Three CD Copies. 4. 5. 6. 7. 8. 9. psk
HIGH COURT DATED:02/04/2025 ORDER WP.No.8594 of 2025 andw^% 06 SEP 2025 s X *5: Co/ ^ . Current Section 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.