M/S. Mayaluri Pedda Subba Reddy vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
order or direction declaring the action of the Respondent in issuing assessment order dated 24.1.2025 for the 2023-24 under the Goods and Service 1st period Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) on the cause notice as illegal, arbitrary, contrary to law summary order or the show
and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice. 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 recovery of the disputed demand pursuant to the impugned assessment order dated 24.1.2025 passed by the 1®* Respondent for the tax period 2023-24, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondents No.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SOLICITOR GENERAL OF INDIA The Court made the following order:
APHC010152642025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) SS •j B [3525] ► 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: 7883/2025 Between: M/s. Mayaluri Pedda Subba Reddy ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI 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, under FORM GST DRC - 07, dated 24.01.2025, passed by the respondent, under the Goods t* and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2023-24. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this writ petition.
#' RRR, J & Dr. W.P.No.7883 of2025 _ on various did not contain a DIN 2 challenged by the petitioner that the said proceedings
This assessment order is grounds, including the ground number. on Tax, Commercial Pleader for din number on Government that there is no Learned 3. the impugned submits instructions, assessment order. of DIN number on effect of non-inclusion The question of the 4. considered by the Hon’ble of India & Ors\ Supreme The Hon’ble Supreme issued by the Central noticing the provisions of the Act and the and Customs (herein not contain a DIN Board of Indirect Taxes order, which does circular I ^ “r R I C ”) had held that an referred to as -est and invalid. number would be non of M/s. Cluster 2, Kadapa ^ on ina NO.128/47/2019-GST, din number would Court in the case A Division Bench of this 5. Commissioner (ST)- Vs. The Deputy Assistant Enterprises dated 23.12.2019, bearing the basis of the circular -mention of a . Another Division Bench of ^2022(63) ^ 2024 (88) G.S.T.L. 179 (A.P.) L.
'X 3 RRR, J & Dr. KMR, J W.P.No.7883of2025 Visakhapatnam\ had also held that require the order to be set aside. Deputy Commissioner, Special Circle, non-mention of a DIN number would
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 portal, requires the impugned order to be in the order, which was uploaded set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 24.01.2025, 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 costs. As a sequel, pending miscellaneous applications if any, shall stand closed. M. SRINIVAS assistant registrar //// To, S^cflbN OFFICER District, An^rap7aJes'h°'^'"'^®'°"®'^^®''^^' ^^"^y^l-ll circle, Kunrool
State of Andhra Pradesh, rep. by its Principal Secretary to Government GSr^Dlifrtet Secretariat, Velagapudi, Amaravathi, ' North''Biock° New D^hf 1
OneCCto SRI. SRINIVASA RAO KUDUPUDI Advocate [OPUC]
One CC to SRI SOLICITOR GENERAL OF INDIA [OPUC] ?ra°de^sh'[SuTr '=°“ERCIAL TAX .High Court Of Andhra
THREE CD Copies
HIGH COURT BKB DATED;26/03/2025 ORDER 5 (12 AUG 2025 ^ ^ . Current Section WP.No.7883 of 2025 DISPOSING THE WP 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.