M/S R.S. Enterprises vs. Dy. Assistant Commissioner Of State Tax - 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 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7118 OF 2025 Between: M/s R.S. Enterprises, Represented by the Proprietrix Smt.Reshma Begum Shaik, Plot No- 542, Phase-1 and 2, Auto Nagar, Guntur, Andhra Pradesh. PIN-522 001. ...PETITIONER AND 1. Dy. Assistant Commissioner of State Tax, Kothapeta Circle, Door No ll-1-73/1,4th Floor, Vasundhara Buildings, Jinna Towers Center, Rajaji Bhavan, Guntur, Andhra Pradesh, PIN-522 001. 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN - 522 503 3. Union of India, Represented by the Secretary to Government of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi-PIN-110 001. ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned claimed orders issued under Section 74 of the CGST Acts, 2017 and APGST Acts, 2017 in / Ref.No.ZD371224007927A dated 09-12-2024 and also 16(2)(aa) of the CGST Act, 2017 and APGST Act Article 14 of the Constitution of India. the Section 2017 as ultra vires of the lA NO: 1 OF 207.*; Petition under Section 151 ‘ circumstances stated in the affidavit filed i CPC is filed praying that in the in support of the petition, the High Court may be pleased to stay the Rs.490,85,648, collection of the disputed tax of the penalty of Rs.490,85,648 and the interest of Rs.148,33,613. Counsel for the Petitioner: SRI J.N VENKATA SURESH Counsel for the Respondent Nos. 1 & 2: Counsel for the Respondent No.3: KUMAR GP FOR COMMERCIAL TAX SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA)

The Court made the following; ORDER

iPHC010131912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY ,THE SECOND DAY OF APRIL TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7118/2025 Between: M/s R.S. Enterprises ...PETITIONER AND Dy Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 09.12.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2021-2022 to 2023-2024, this order has been challenged by the petitioner.

This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

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 4. 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 Cusioms (herein referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-esf 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.)

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 09.12.2024, issued by the 1®‘ respondent, with liberty to the 1®* respondent to conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be 7. excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, miscellaneous petitions, if any, shall stand closed. " 2024 (88) G.S.T.L. 303 (A.P.) B.PRASADA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,

The Dy. Assistant Commissioner of State Tax, Kothapeta Circle, Door No-11-1-73/1,4th Floor, Vasundhara Buildings, Jinna Towers Center, Rajaji Bhavan, Guntur,Andhra Pradesh, PIN-522 001. 2. The Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503

The Secretary to Government of India, Union of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, NewDelhi-PIN-110 001. 4. One CC to Sri J.N Venkata Suresh Kumar Advocate [OPUC]

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

Three CD Copies TF

HIGH COURT DATED:02/04/2025 ORDER WP.No.7118 of 2025 i \ 0 APR 2025 ^ , Current Section ^ DISPOSING OF THE W.P., WITHOUT COSTS