M R Constructions vs. The Deputy Assistant Commissioner - Andhra Pradesh High Court, 25 March 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV (Special Original Jurisdiction) i& I WEDNESDAY, 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 - O WRIT PETITION NO: 7808 OF 2025 Between: M/s. M R Constructions, Flat No.402, Anjali Homes, 3/6 th Lane, Vidya Nagar, Guntur, Andhra Pradesh-522007. Rep. by its Proprietor, Mr. Gondi Tirupati Rao. ...Petitioner AND 1. The Deputy Assistant Commissioner, (ST), Arundalpet Circle, Guntur-ll A.P. 2. The Assistant Commissioner (ST), Arundalpe^t Circle, Guntur-ll Division, A.P. 3. The State of Andhra Pradesh, Rep. its Principal Secretary, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati. Guntur Distpict, 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring, the action of the 1st Respondent in passing the rders, dated 11.02.2025 the Summary of the Order in Form GST DRC-07, ^ #pted 1I102.2025 and Order dated 11.02.2025, levying tax under Section 73 fpf the CGST/SGST Acts, 2017, Penalty and Interest for the tax period 2020- 21, without any authorization and without DIN in the Order, the Summary of the Order in Form GST DRC-07, as arbitrary, contrary to the provisions of the CGST/SGST Act 2017, without jurisdiction. Partially unsigned bias, frivolous, and in violation of Principles of Natural Justice and contrary to Article 14 of the Constitution of India and consequently set-aside the Orders of the 1®' Respondent and notices as null and void and r-' "f.-. pass 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 suspend the operation of the Orders, dated 11.02.2025, the Summary of the Order in Form GST DRC-07, dated 11.02.2025 and Order dated 11.02.2025 passed by the 1st Respondent, for the tax period 2020-21, under CGST/SGST Acts, 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner :SRI. SHAIK JEELANI E8ASHA Counsel for the Respondent No’s 1 to 3 : GP FOR COMMERCIAL TAX The Court made the following

: ORDER

APHC010148492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0ES [3525] WEDNE AY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGIHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 78nR/?n2f; Between: M R Constructions ...PETITIONER AND The Deputy Assistant Commissioner and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.SHAIK JEELANI BASHA Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX

The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 11.02.2025, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short the GST Act”], for the periods 2020-21. This assessment order of the 1 respondent has been challenged by the petitioner in this writ petition. St

2 RRR,J& Dr. Kl^ W.P.No.7808of20l is challenged by the petitioner, on various did not contain a DIN

This assessment order is grounds, including the number. ground that the said proceedings Commercial Tax the impugned on Government Pleader for Learned instructions, submits that there is no assessment order. 3. din number on of the effect of non-inclusion of DIN number on be considered by the Hon’b|e Goyal Vs. Union of India & Ors\ of the Act and the The question 4. under the G.S.T. Act, came to proceedings Supreme Court in the case of Pradeep Court, after noticing the provisions The Hon’ble Supreme issued by the Central Board of Indirect Taxes and Customs (herein circular referred to as number would be non-est and invalid. which does not contain a DIN C had held that an order of M/s. Cluster Bench of this Court in the case Commissioner (ST)-2, Kadapa No.128/47/2019-C3ST ^ 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.7808 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 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 11.02.2025, 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 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. SRI NIVAS ASSISTANT REGISTRAR //// jir tiON To SEC OFFICER

The Deputy Assistant Commissioner, (ST), Arundalpet Circie, Guntur-li, ^ A^P Commissioner (ST), Arundalpet Circie, Guntur-il f Principal Secretary, (Commercial ofstrict Andhra Pradesh ^elagapudi, Amaravati. Guntur

One CC to SRI. SHAIK JEELANI BASHA Advocate [OPUC]

Two CC to GP FOR COMMERCIALTAX [OUT]

THREE CD Copies Division, BKB

HIGH COURT BKB DATED:26/03/2025 I ?nt!'2(P'i s ^ . Currenl Section ORDER WP.No.7808 of 2025 DISPOSING THE WP WITHOUT COSTS