BharatTaxGST

Rkn Projects PVT LTD vs. The Chief Commissioner Of State Taxes

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WP/7733/2025HC Andhra PradeshGSTCNR APHC01015090202525 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO4 pages
For Petitioner: S SIVA KUMARIFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010150902025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, 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: 7733/2025 Between: Rkn Projects Pvt Ltd ...PETITIONER AND The Chief Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. S SIVA KUMARI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC – 07, dated 18.10.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2022-23 and 2023-24. This assessment order of the 2nd respondent has been challenged by the petitioner in this writ petition. 2 RRR, J & Dr. KMR, J W.P.No.7733 of 2025 2. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned

assessment order.

4.

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 & Ors1. 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.

5.

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, on 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 non-mention of a DIN number would require the order to be set aside.

6.

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.

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 18.10.2024, issued by the 2nd respondent, with liberty to the 2nd 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 costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J

_______________________ Dr. K MANMADHA RAO, J

Date: 26.03.2025 MJA

3 2024 (88) G.S.T.L. 303 (A.P.)

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND THE HON’BLE DR JUSTICE K MANMADHA RAO

WRIT PETITION NO:7733 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)

26.03.

2025

MJA

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.