Tirumala Traders vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Order of the Constitution of India is filed praying in the affidavit filed therewith, the High issue a Writ of Mandamus or any other stated or Direction declaring the action of the 4th Respondent in issuing the Form GST ASMT-10 - Notice for intimating scrutiny dated 06.04.2024 for the Financial discrepancy in the return after Years 2020-21 to 2022-23, and all the consequential proceedings, including but not limited to Form GST DRc - OIA - Intimation of Tax ascertained being payable under Section 73(5) of the AP GST Act dated 17.05.2024 for the Financial Years 2020-21 Cause Notice dated 25.05.2024 for 23, Order dated 13.08.2024 to 2022- as 23, Form GST DRC 01 - Show the Financial Years 2020-21 to 2022- passed under Section 73 of the Andhra Pradesh Goods and Services Tax Act, 2017 R/w Rule 142(5) of the Andhra Pradesh Goods and Services Tax Rules, 2017, for the Financial Years issued under Rule 142B of the Rules, 2017 dated 25.01.2025, , without juri iction, vague and without any valid reasons apart from being vioiative of articies 14, 19(l)(g) and 265 of the Constitution of india the same. 2020-21 to 2022-23, and Intimation Notice Andhra Pradesh Goods and Services Tax as arbitrary, bad Sinon-eshn law, barred by limitation and consequently, set aside lA NO: 1 OF 709*; Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed iin support of the petition, the High Court may be pleased to stay all further proceedings, including recovery, pursuant to the Order dated 13.08.2024 Respondent u/s 73 of the Goods any passed by the 4th & Services Tax Act, 2017, pending disposal of the above Writ Petition.
Counsel for the Petitioner ;SR| Counsel for the Respondent No’s. 1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No’s. 5 & 6: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA PHANI VISWANATH CHALLA The Court made the following ORDER:
APHC010136472025 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: 6929/2025 Between: Tirumala Traders ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.PHANI VISWANATH CHALLA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon-uesn justiceR.Rag^um nda^Rao) The petitioner was served with the assessment order, dated 13.08.2024, in Form GST DRC-07, passed by the 4^'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2020-21 to 2022-23. This assessment order of the 4*^ respondent has been challenged by the petitioner in this Writ Petition. ...RESPONDENT{S)
This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proc^dings did not contain a DIN number.
2 A Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
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 Goyal 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 Us. 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 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 this 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 assessment order, dated 13.08.2024, in Form GST DRC-07, passed by the 4 respondent, with liberty to the 4*'^ 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 7. th ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.SfT.L. 303 (A.P.)
3 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. SHAiK WiOHD. RAF! assistant registrar //// To,
The Secretary, Revenue (CT), Department, State of Andhra Pradesh, Secretariat, Velagapudi, Guntur District, Andhra Pradesh - 522503
The Chief Commissioner of State Taxes, Commercial Taxes Department, D. No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District - 522 501, Andhra Pradesh.
The Joint Commissioner (ST), No. II Division, Vijayawada, Krishna District, Andhra Pradesh
The Assistant Commissioner (ST), Autonagar Circle, No. II Division, Vijayawada, D.No 74-2-20, KMR Sons Plaza, YanamalakuduruRoad, Krishna Nagar, Vijayawada-07. 5. The Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi,.
The Principal Secretary, Government of India, Ministry of Finance, Union of India, 3^^^ Floor, Jeevan Deep Building, Sansad Marg, New Delhi - 110 001
One CC to SRI. PHANI VISWANATH CHALLA, Advocate [OPUC]
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One CC to SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]
Two CCS to GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT] Three CD Copies
PRK
i HIGH COURT DATED:19/03/2025 ORDER WP.No.6929 of 2025 SANO® 2 8 JUL 2025 SfmwitSw •'-Sgseais ''5?s C#> 9 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.