BharatTaxGST

R R Logistics vs. The Assistant Commissioner

Original PDF →
WP/7823/2025HC Andhra PradeshGSTCNR APHC01015164202525 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI. M V J K KUMARFor Respondent: SRI P PONNA RAO (CENTRAL GOVT)

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7823 OF 2025 Between: M/s. RR LOGISTICS, 17-11-4/A, Revenue Colony, Kakinada, East Godavari, 37, 533001, Kakinada - 533003, Andhra Pradesh, Rep by its Proprietrix, Smt. Meharunnisa Nallabilli W/o. Sri. Durga Prasad Aged .... Petitioner about 34 Years. AND 1. The Assistant Commissioner, (ST), Kakinada Port Circle, D.No.10- 355, 3'^'^ floor. Commercial Taxes Complex, Pithapuram Road, Kakinada, Andhra Pradesh. 2. The Additional Commissioner, Appellate Authority, Vijayawada, NTR District, Andhra Pradesh. 3. Union of India, Represented by its Secretary, Ministry of Finance, New Delhi-110001. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ...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 particularly in the natCire of Writ of MANDAMUS declaring the action of the 1st Respondent in posing the impugned order dated 29-02-2024 passed under Section 73(9) of GST Act 2017 in Ref No. ZD370224022733N in not following the principles of natural justice, and the order do not bear the DIN number, as also not following section 73 as illegal, arbitrary, unjust, improper, without jurisdiction and authority of law. passed in contravention of the provisions of the GST Act 2017, and also contrary to the judgment of the Honble Supreme Court in the case of Pradeep Goyal Vs. Union of India (UOI) and Ors reported in (2022) 93 GST 378 (SC) and the Allahabad High Court reported in in 2024 (85) GSTL 434 violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same. 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 collection of tax as levied by the 1st Respondent pursuant to the impugned order dated 29-02-2024 in Ref. No. ZD370224022733N for the period 2019-20 pending disposal of the writ petition. Counsel for the Petitioner(s):SRI. M V J K KUMAR Counsel for the Respondents No.s 1,2&4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI P PONNA RAO (CENTRAL GOVT)

The Court made the following: ORDER

APHC010151642025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] r I ihTj WEDNE AY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7823/2025 Between: ...PETITIONER R R Logistics AND ...RESPONDENT(S) The Assistant Commissioner and Others Counsel for the Petitioner: 1.M VJ K KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC - 07, dated 29.02.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2019-20. This assessment order of the 1®' respondent has been challenged by the petitioner in this writ petition.

2 RRR, J & Dr. KMR,^ W.P.N0.7823 of 2025 2^ This assessment order is chailenged by the petitioner, grounds, including the ground that the number. on various said proceedings did not contain a DIN

3.

Learned Government instructions, submits that assessment order. Pleader for Commercial there is no DIN number Tax, on on the impugned

4.

The question of the effect proceedings, under the G.S.T. Supreme Court i The Hon’ble Supreme Court circular issued by the Central Board of non-inclusion of DIN number on considered by the Hon’ble Act, came to be in the case of Pradeep Goya! \/s. Union of India & Ors\ after noticing the provisions of the Act and the of Indirect Taxes and Customs an order, which does not contain (herein referred to as-C.B.i.C.'XUad held that number would be a DIN non-est and invalid.

5.

A Division Bench of this Court in the case of M/s. Cluster Deputy Assistant Commissioner (ST)-2, Kadapa ^ on the basis of the circular issued by the C.B.I.C.. had held dated 23.12.2019. bearing No. 128/47/2019-GST. that non-mention of a DIN number would ! 2 (63) G.S.T.L. 286 (SC) 2024 (88) G.S.T.L. 179 (A.P.)

W.P.No.7823of2025 Deputy Commissioner, Special Circle, Visakhapatnam^ had also held that non-mention of a DIN number would require the order to be set aside. 3 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.

6.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 29.02.2024, 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 7. costs. As a sequel, pending miscellaneous applications, if anv. shall .qtand closed. V SAVITRI GOWRI ASSISTANT REGISTRAR ^ ^ SECTION OFFICER //// To, The Assistant Commissioner, (ST), Kakinada Port Circle, D.No.10-355 3rd floor. Commercial Taxes Complex, Pithapuram Road, Kakinada, Andhra Pradesh. 2 The Additional Commissioner, Appellate Authority, Vijayawada, NTR District, Andhra Pradesh.

3.

The Secretary, 1 Union of India, Ministry of Finance, New Deihi-110001. / /

4.

The Principal Secretary, State of Andhra Pradesh, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra

5.

One CC to SRI. M V J K KUMAR, Advocate [OPUC]

6.

Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]

7.

Three CD Copies / Pradesh. / / / MSST

\ HIGH COURT DATED:26/03/2025 ORDER WP.No.7823 of 2025 DISPOSING THE WRIT PETITION WITHOUT 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.