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

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 A nd THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7487 OF 2025 Between: M/s DARAM MALYADRI, Represented by the ProprietorSri Daram Malyadri 1-0, I.S.Rao Nagar, Gadeladinne, Kandukur, SPSR Nellore District, Andhra Pradesh. PIN -523105 ...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, Koraameenugunta, Renigunta Road, Thirupathi- PIN.517501. 3. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN. - 522 503 ...Respondents Petition under Article 226 of the Constitution of India praying that in *1he drcumstances stated in the affidavit filed therewith, the High Court may be *^e^&sed to issue an appropriate writ, order or direction, more in the natl/re of Writ of Mandamus, setting aside the impugned claimed Intimation of Tax Ascertained in Form GST DRC-01A, the claimed show-cause Notice dated 18-05-2023 issued under Section 74 of the GST Acts and the claimed orders allegedly issued under Section 74 of the CGST Acts, 2017 and APGST Acts, 2017 dated 18-05-2023 and the IGST Act, 2017 by the Respondent No.1 and also the endorsement dated 16-01-2025 issued by the Respondent No.2. 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 stay the collection of the disputed tax of Rs. 25594, the disputed penalty of Rs.25594 and the disputed interest of Rs. 25849 (Total Rs.77,037). Counsel for the Petitioner :SRI. J.N VENKATA SURESH KUMAR Counsel for the Respondent No’s (1 to 3): GP FOR COMMERCIAL TAX The Court made the following

: ORDER

APHC010143432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) u [3525] 1"^ 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: 7487/2025 Between: ...PETITIONER M/s Daram Malyadri AND ...RESPONDENT(S) Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR 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 respondent, under the St DRC - 01 A, dated 11.05.2023, passed by the 1 Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19. This assessment order of the 1®' respondent has been challenged by the petitioner in this writ petition. ■

■V f

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

Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned assessment order. on 4. The question of the effect of non-inclusion of DIN number 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 referred to as “C.B.t.C.”), had held that an order, which does not contain number would be non-est and invalid. on (herein a DIN

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST on issued by the C.B.I.C., had held that non-mention of a DIN number would ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

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 was uploaded in the portal, requires the impugned order to be set aside.

6.7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 11.05.2023, issued by the 1^‘ respondent, with respondent to conduct fresh assessment, after giving notice to DIN number to the said order. The period from liberty to the 1 the petitioner and assigning a 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 costa. As a sequel, pending miscellaneous applications, if any, shall stand A. VENUGOPALA RAO assistant registrar SECTION OFFICER closed. //// To.

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, Koraameenugunta, Renigunta Road, Thirupathi- PIN.517501. 3. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN. - 522 503

OneCCto SRI. J.N VENKATA SURESH KUMAR Advocate [OPUC]

One CC to GP FOR COMMERCIAL TAX [OUT

THREE CD Copies BKB

HIGH COURT BKB DATED;26/03/2025 ORDER '5A0';2n?5 Current Section . ^ WP.No.7487 of 2025 « DISPOSING THE WP WITHOUT COSTS