BharatTaxGST

Malleswari Granites vs. The Assistant Commissioner (State Tax)

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WP/6918/2025HC Andhra PradeshGSTCNR APHC01013559202518 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI G. NARENDRA CHETTYFor 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 NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO X AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6918 OF 2025 Between: M/s. Malleswari Granites. Sy. No.' 1069/1C and ID, Thenabanda Village Charlopalli, Chittoor District, Andhra Pradesh Proptrietrix Smt. K. Malleswari. - 517004, Rep. by its ...PETITIONER ' AND 1. The Assistant Commissioner (State Tax), Chittoor-I Circle, Next to Devi Theatre, Kattamanchi, Tirupathi Road, Chitoor, Chittoor District, Andhra Pradesh - 517001. 2. The State of Andhra Pradeshv Rep. by the Principal Sectary to the Government, Revenue (bf) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. 3. The Union of India North Bjpck, New Delhi - 110001. xX" rep. by itff Secretary (Finance), Ministry of Finance ...RESPONDENTS Petition under Article 22V'of the Constitution of India praying that in the High Court may the circumstances stated in the affidavit filed therewith be pleased topleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Best Judgment Assessment, Penalty and Interest Order passed by the First Respondent in Form DRC-07, vide GSTIN No. 37BLEPM7T62F1ZZ, dated 05-02-2025, for the F.Y.s 2017-18 and 2018-19 under the CGST/SGST Acts, 2017, which does not contain any electronically generated DIN, passed pursuant to Show Cause Notices which themselves do not contain electronically generated DINs, without furnishing the ’ ^atejfal. the basis of which the impugned order was passed to the ^ Petitioner, by invoking S. 74 though the ingredients for the same are not available, making estimation on the basis of probable power bills by adding 5 times to it, as arbitrary, capricious, invalid and deemed to have never been issued, violative of the principles of natural justice, barred by limitation, arbitrary, capricious, contrary to law and illegal and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 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 all further proceedings, including recovery of tax; penalty and interest, pursuant to the impugned Best Judgmenft Assessment,J^enalty and Interest Order passed by the First Respondent ih Form DRC-07, vide GSTIN; No. 37BLEPM71^F1ZZ, dated 05-02-^5^ for the F.Y.s 2017-18 and 2018-19 under the CGST/SGST Acts, 2017. Counsel for the Petitioner: SRI G. NARENDRA CHETTY ^ Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNKRAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

APHC010135592025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] n 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: 6918/2025 Between: Malleswari Granites ...PETITIONER AND The Assistant Commissioner State Tax and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX

2.

The Court made the following Order: (per Hon'bleSn justice R.RaghunandanRao) The petitioner was served with the assessment order, dated 05.02.2025, in Form GST DRC-07, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2017-18 and 2018-19. 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. 2 'A Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned order.

3.4.

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. 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 of a DIN number would Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside.

5.

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 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 assessment order, dated 05.02.2025, in Form GST DRC-07, passed 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 order, till the date of receipt St ' 2022 (63) G.S.T.L. 286 (SC) ' 202iH8Sf<3.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L 303 (A.P.)

3 Of this Order shall be excluded for the order as to costs. purposes of limitation. There shall be no As a sequel, pending miscellaneous applications, if any, shall stand closed. I- M. PRABHAKAR RAO ASSISTANT REGI^RAR //// SECTION OFFICER To,

1.

The Assistant Commissioner (State Tax), Chittoor-I Circle, Next to Devi Theatre, KattamanbtiCTirupathi Road, Chitoor, Chittoor District, Andhra Pradesh-517001. The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. The SecretarWFinance), Ministry of Finance, Union of India, North Block, New'^lhi- 110001. One CC to Sri G Narendra Chetty, Advocate [OPUC] One CC to Sri Pasala Ponna Rao,^eputy Solicitor General of India High Court of A.P. [OPUC] / Two CC’s to GP for Commerdial Tax, High Court of A.P. at Amaravati[OUT] Three CD Copies. 2. 3. 4. 5. 6. 7. ssb

HIGH COURT DATED:19/03/2025 ORDER WP.No.6918 of 2025 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.