BharatTaxGST

M/S. Sri Lakshmi Steel Furniture Works vs. The Assistant Commissioner (State Taxes)

Original PDF →
WP/7026/2025HC Andhra PradeshGSTCNR APHC01013439202518 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI SRINIVASA RAO KUDUPUDIFor Respondent: GP FOR COMMERCIAL TAXES

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH 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: 7026 OF 2025 Between: M/s. Sri Lakshmi Steel Furniture Works, Rep. by its Proprietor, Mr. Y. Venkata Ramana, 7-308/1 .Revenue Ward No.7, Loyola School Prem Bazar, Markapur-523316, Prakasam Dist, Andhra Pradesh. ...PETITIONER AND 1. The Assistant Commissioner (State Taxes), Markapur Circle, Nellore Division, Prakasam District, Andhra Pradesh. 2. The Branch Manager, Union Bank of India Cumbum Road, Markapur, Prakasam Dist. - 523316, A.P. 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 4. The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a WRIT OF MANDAMUS or any other appropriate writ or order or direction declaring the action of the 1®‘ Respondent in issuing assessment orders dated 20.3.2023 for the period 2020-21 under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the may Document Identification Number (DIN) and not affixing the signatures on the assessment order, summary orders or the show cause notice, as ^jllegal, arbitrary, contrary to law and in gross violation of principles of justice and consequently direct the 1®* Respondent to redo the I 'I '■O- assessment following the principles of natural justice considering all the * objections of the Petitioner. 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 grant stay of recovery of the disputed demand including stay of garnishee notice dated 4.3.2025 issued by the 1®* Respondent to the 2 Respondent Bank, pursuant to the impugned assessment order dated 20.3.2023 passed by the 1®' Respondent for the tax period 2020-21, pending disposal of the Writ Petition as otherwise the Petitioner \will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos.1 & 3: GP FOR COMMERCIAL TAXES Counsel for the Respondent No.2: M/s. Y.DYUMANI, SC FOR UBI ^ Counsel for the Respondent No.4: SRI PASAL PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA nd

The Court made the following: ORDER

APHC010134392025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE NINETEENTH 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: 7026/2025 Between: M/s. Sri Lakshmi Steel Furniture Works ...PETITIONER AND The Assistant Commissioner State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):

1.

The Court made the following Order: ('perHon WeSn JushceR. RaghunandanRaoj The petitioner was served with the assessment order, dated 20.03.2023, in Form GST DRC-07, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2020-21. This assessment order of the 1®^ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 2. f I

3.

Learned Government Pleader instructions, submits that there is no DIN number on the impugned order. for Commercial Tax, on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act, on came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! Vs. Union of India & The Hon’ble Supreme Court, after noticing the Ors\ 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 ^ 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 , on non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Deputy Commissioner, Speciai Circie, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. \/s. The 6. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in this order, which in the portal, requires the impugned order to be set aside. was uploaded

7.

Accordingly, this Writ Petition is disposed of setting aside the assessment order, dated 20.03.2023, in Form GST DRC-07, passed by the respondent, with liberty to the 1 after giving notice to the petitioner and order. The period from the date of the impugned order respondent to conduct fresh assessment, assigning a DIN number to the said till the date of receipt ' 2022 (63) G.S.T.L. 286 (SC) ' 20k (88) G.S.T.L. 179 (A.P.) ^ 20M (88) G.S.T.L. 303 (A.P.)

% 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. J SAROJA ASSISTANT REGISTRAR //// OFFICER To,

1.

The Assistant Commissioner (State Taxes), Markapur Circle, Nellore Division, Prakasam District, Andhra Pradesh

2.

The Branch Manager, Union Bank of India Cumbum Road, Markapur, Prakasam Dist. - 523316, A.P.

3.

The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh Secretariat, Velagapudi, Amaravathi, Guntur District.

4.

The Secretary (Finance) Ministry of Finance, Union of India, North Block, New Delhi 110001. 5. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]

6.

Two CCs to GP for Commercial Taxes, High Court of Andhra Pradesh. [OUT]

7.

One CC to M/s. Y.Dyumani, SC for Union Bank of India. [OPUC] ^

8.

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India^ [OPUC]

9.

Three CD Copies. gi

high court DATED: 19/03/2025 ORDER WP.No.7026 of 2025 ANDH^ X 07 MAY 2025 o % . Current Section

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.