M/S Daram Malyadri vs. Assistant Commissioner Of State Tax,(Fac) - Andhra Pradesh High Court, 25 March 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH::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: 7523 OF 2025 Between: M/s Daram Malyadri. Represented J))/ the Proprietor Sri Daram Malyadri 0,1.S.Rao Nagar, Gadeladinne, Kandukur, SPSR Nellore District Pradesh. PIN - 523105. 1- Andhra ...Petitioner AND 1. Assistant Commissioner of State Tax,(FAC), D.No- 15-505/2,2nd Floor C.T. Complex, R.R Street, Nellore District, Andhra Pradesh . PIN- 522 001. 2. Appellate Authority at Thirupathi, Flat No- 101, Thunga Reidency, Rani Paranthaka Devi Marg, Koraartieenugunta, Renigunta Road PIN-517501. 3. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government Buildings Velagapudi, Mangalagiri Mandal, Guntur 522 503 Thirupathi- of A.P. Secretariat (District), AP, PIN - ...Respondents of India praying that in the circumstances stated in the affidavit filed therewith, the High Court Petition under Article 226 of the Constitution may be pleased to issue an appropriate writ, order or direction, more in the ■nature of Writ of Mandamus, setting aside the impugned claimed Intimation of Ta)(. Ascertained in Form GST DRC-01A, the claimed show-cause Notice dafed 26-05- 2023 issued under Section 74 of the GST Acts and the under Section 74 of the IGST Act, 2017 by the 16-01-2025 issued by claimed orders dated 10- 07-2023 allegedly issued COST Acts, 2017 and APGST Acts, 2017 and the Respondent Nol and also the endorsement dated the Respondent No- 2 lA NO: 1 OF 2025 Petition under Section 151 CPC stated in the affidavit filed in support of the petition, pleased to stay the collection of the disputed tax disputed penalty of Rs.2,47,332 and the disputed interest of Rs. 1,49 270 (Total Rs.6,43,934) Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: Order praying that in the circumstances the High Court may be of Rs. 2,47,332 the APHC010143452025 -W 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: 7523/2025 Between: M/s Daram Malyadri ...PETITIONER AND Assistant Commissioner Of State Tax Fac and Others Counsel for the Petitioner: ...RESPONDENT(S)

J.N VENKATASURESH KUMAR Counsel for the Respondent(S): 1,GP for commercialtax Jhe Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC - 01 A, dated 16.05.2023, passed by the 1®* 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.

J & Dr. KM, ^ ^■P.No.7523 of2025

This assessment order i ground that the said challenged by the proceedings did not IS petitioner, on various contain a DIN grounds, including the number.

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

The question of the effect G-S.T. Act 'n the case of Court, after of non-inclusion of came to be Pradeep Goya! Vs. din number considered by the Hon’ble proceedings, under the on Supreme Court i Lfn/OA7 Of //7c//a provisions of the Act Taxes and Customs <S Ors\ The Hon’ble Supreme circular issued by the referred to as "C.B.I. c ‘ number would be noticing the Central Board of Indirect had held that non-est and invalid. i'u the case of Comm/ss/onerrsrM /(adapa ^ r bearing No. 128/47/2019 Cluster Deputy Assistant on circular, dated 23.12.2019, -GST, issued by the C.B.I.c. had held that non-mention of 3 din number mitigate against the this Court ii would proceedings. Another Division Manikanta Electrical Bench of Contractors l/s. The 2 286 (SC) 2024 (88) G.S.T.L. 179 (a. P)

3 ^ : - RRR, J & Dr. KMR, J W.P.No.7523of2025 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 16.05.2023, 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 7. shall be excluded for the purposes of limitation. There shall be no order as to costs. f '' •J \ As a sequel, pending rhiscellaneous applications, if any, shall stand OFFICER closed. assistant r /rrRUE COPY// SECTIO' To, 1 ,, s.»t„ s»o, Mandal, Guntur (Dis ), ■ kUMAR Advocate [OPUC] ‘ - » - -— K Two CGS lO 'Jr Pradesh [OUT]

Three CD Copies 001. o Aooellate Authority Shaka Devi Marg PIN- 517501. V HIGH COURT DATED:26/03/2025 ORDER WP.No.7523 of 2025 » 2 C MAY 21175 d 'w * Curreni oeciiun DISPOSING THE WP WITHOUT COSTS