BharatTaxGST

M/S Daram Malyadri vs. Assistant Commissioner Of State Tax,(Fac)

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WP/7564/2025HC Andhra PradeshGSTCNR APHC01014350202525 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH i TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K. MANMADHA RAO WRIT PETITION NO: 7564 OF 2025 Between: M/s. Daram Malyadri, Represented by the Proprietor Sri 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. 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. 3. ...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, more in the nature of Writ of Mandamus, setting aside the impugned claimed Intimation of Tax Ascertained in Form GST DRC-01A, the claimed show-cause Notice dated 26-05- 2023 issued under Section 74 of the GST Acts and the claimed orders dated 11- 07-2023 allegedly issued under Section 74 of the CGST Acts, 2017 and APGST Acts, 2017 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 writ petition, the High Court may be pleased to stay the collection of the disputed tax of Rs. 17,93,876 the disputed penalty of Rs. 17,93,876 and the disputed interest of Rs.4,75,350 (Total Rs.40,63,102). Counsel for the Petitioner : SRI J.N VENKATA SURESH KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

% a APHC010143502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] m 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: 7564/2025 Between: M/s Daram Malyadri ...PETITIONER AND Assistant Commissioner Of State Tax Fac and Others Counsel for the Petitioner: ...RESPONDENT{S)

1.

J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble sn Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC - 01A, dated 17.05.2023, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2021-22. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this writ petition.

% W.P.N0.7564 of 2025

2.

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

3.

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

4.

The question of the effect of non-inclusion of DIN number on 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.

5.

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) GIS.T.L. 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.)

tr A S. iS yf xr W.P.No.7564 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.

6.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 17.05.2023, issued by the 1®' respondent, with respondent to conduct fresh assessment, after giving notice to DIN number to the said order. The period from 7. St 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 costs. sequel, pending miscellaneous applications, if any, shall stand As a closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) P.U.V.BHASKAR ASSISTA RAO B&^strar //// SECtlON OFFICER To, nd

1.

The Assistant Commissioner of State Tax,(FAC), D.No-15-505/2, 2 Floor, C.T. Complex, R.R Street, Nellore District, Andhra Pradesh, PIN- 522 001. 2. The Appellate Authority at Thirupathi, Flat No-101, Thunga Reidency, Rani Paranthaka Devi Marg, Koraameenugunta, Renigunta Road, Thirupathi-PIN 517501. 3. The Secretary to Government of A.P. Revenue (CT) Department, State of Andhra Pradesh, Represented by Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN - 522 503. 4. One CC to Sri J.N. Venkata Suresh Kumar, Advocate [OPUC] 5 Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUTl

6.

Three C.D. Copies. Cnr

k HIGH COURT DATED:26/03/2025 0 5 AUfi 2075 ^ . Current Section ^ ORDER WP.No.7564 of 2025 X m o>. •1/ 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.