M/S Syed Aafiya Steel Traders vs. Dy.Assistant Commissioner(St)-1
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010131772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 7055/2025 Between: ...PETITIONER M/s Syed Aafiya Steel Traders AND ...RESPONDENT(S) Dy Assistant Commissionersti and Others Counsel for the Petitioner: 1.J,N VENKATA SURESH KUMAR Counsel for the Respondent(S):
The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rag) The petitioner was served with an assessment order, under FORM GST DRC - 01A, dated 22.06.2024, passed by the 1®' respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2020-2021 to 2023-2024. This assessment order of the 1®^ respondent has been challenged by the petitioner in this Writ Petition.
2 RRR,J & Dr.KMR;2 W.P.No.7055of2025
This assessment order 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 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.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 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 ^ 2022 (63) G.S.T.L. 286 (SC) "2024(88)G.S.T.L. 179 (A.P.)
3 RRR,J & Dr.KMR,J W.P.No.7055 of 2025 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 C.B.I.C., the non-mention of a DIN number in the order, which in the portal, requires the impugned order to be was uploaded set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 22.06.2024, issued by the 1 liberty to the respondent to conduct fresh St respondent, with 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. ""4024 (88)G.S.Y.L. 303 (A.P.) . P.U.V.BHASKAR RAO assistant REGISTRAR SECTION OFFICER //// To,
The Dy.Assistant Commissioner(ST)-1, O/o The Assistant Circle, Guntur-ll Division, Guntur Government of A.P. Revenue (CT) Department Government of A.P. < 522^503 Mangalagiri Mandal, Guntur District
One CC to Sri J.N Venkata Suresh Kumar, Advocate [OPUC] OOUT^^^ Commercial Tax, High Court of Andhra
Three C.D. Copies. A.P. PIN State Secretariat , AP, PIN - Pradesh.
HIGH COURT DATED:26/03/2025 ORDER WP.No.7055 of 2025 DISPOSING OF THE W.P. 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.