Rr Logistics vs. The Assistant Commissioner - 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 MAR TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO & THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7841 OF 2025 Between: M/s. RR Logistics, 17-11-4/A, Revenue Colony, Kakinada, East Godavari, 37, 533001, Kakinada - 533003, Andhra Pradesh, Rep by its Proprietrix, Smt. Meharunnisa Nallabilli, W/o. Sri. Durga Prasad, Aged about 34 Years. ...Petitioner AND 1. The Assistant Commissioner (ST), Kakinada Port Circle, D.No.10- 355 3'"'^ Floor. Commercial Taxes Complex, Pithapuram Road, Kakinada, Andhfa Pradesh. 2. The Additional Commissioner, Appellate Authority, Vijayawada, NTR District, Andhra Pradesh. 3. Union of India, Represented by its Secretary, Ministry of Finance, New , Delhi-110001. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 1®* Respondent in passing the impugned order dated 29-02-2024 passed under Section 73(9) of GST Act 2017 in Ref No. ZD370224022770P in not following the principles of natural justice, and the order do not bear the DIN number, as also not following section 73 as illegal, arbitrary, unjust, improper, without jurisdiction and authority of law, passed in contravention of the provisions of the GST Act 2017, and

also contrary to the judgment of the Hon'ble and 300-A of the Constitution of India and consequently to set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant STAY of collection of tax as levied by the 1®‘ Respondent pursuant to the impugned order dated 29-02-2024 in Ref. No. ZD370224022770P for the period 2021-22 pending disposal of the writ petition. Counsel for the Petitioner : SRI. M VJ KKUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

APHCG10151572025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] hm 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: 7841/2025 Between: Rr Logistics ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ K 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 - 07, dated 29.02.2024, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2021-22. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this writ petition. DRC

2 RRR, J & Dr. Kk W.P.No.7841 of 20. 2. This assessment order is challenged by the petitioner grounds, including the ground that the said number. on various proceedings did not contain a DIN

Learned Government Pleader instructions, submits that there is no DIN number assessment order. for Commercial Tax, on the impugned on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act Supreme Court in the on came to be considered by the Hon’ble case of Pradeep Goyal \/s. 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 an order, which does not contain a DIN referred to as “C.B.I.C."), had held that 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 ^ the basis of the circular, dated 23.12.2019 on bearing No. 128/47/2019-GST, non-mention of a DIN number would mitigate against the validity of such proceedings. Another issued by t^e C.B.I.C., had held that ' 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.7841 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 29.02,2024, issued by the 1*' respondent, with liberty to the 1®* respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from till the date of receipt of this order purposes of limitation. There shall be no order as to the date of the impugned assessment order shall be excluded for the costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. J SAROJA ASSISTANT REGISTRAR //// SECTION OFFICER To, 1. he"Assistant Commissioner (ST), Kakinada Port Circle 355, 3'^^ Floor. Commercial Taxes Complex, Pithapuram Road, Kakinada, Andhra Pradesh.

The Additional Commissioner, Appellate Authority, Vijayawada, NTR District, Andhra Pradesh.

Union of India, Represented by its Secretary, Ministry of Finance, New Delhi-110001. , D.No.10-

?s/ / ¥

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

One CC to SRI. M V J K KUMAR Advocate [OPUC]

TwoCCsto GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT]

Three CD Copies. AVR

HIGH COURT RRR,J & DRKMR,J DATED:26/03/2025 ORDER WP.No.7841 of 2025 DISPOSING OF THE WP WITHOUT COSTS