M/S Mani Traders vs. Assistant Commissioner (State Tax) - Andhra Pradesh High Court, 18 March 2025

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 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND Tj^lrtoNOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6639 OF 2025 Between: M/s. Mani Traders, Represented by the Proprietor Sri Manikanta Jonna, D.No.8-48, Ground Floor, Duggirala Mandal, Perakalapudi, Guntur District, Andhra Pradesh. PIN.522330.^- ...PETITIONER AND 1. Assistant Commissioner (Stafe Tax), Tenali Circle, O/o the Assistant Commissioner (State Taxes), 4*^ Floor, Mahatma Gandhi vegetable market, Tenali, Guntur District, Andhra Pradesh. PIN.518002. 2. 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. ' ...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 show-cause Notice in Form GST REG-17 dated 20-11-2024 to cancel the registration and the orders of tl^ cancellation of Registration in Form GST REG-19 dated 01-12-2024. ^ 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 order of the cancellation of registration in Form GST REG-19 dated 12-02-2025 for the above detailed reasons. Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR Counsel for the Respondent Nos.1& 2:GP FOR COMMERCIAL TAX

The Court made the following: ORDER

f APHC010126162025 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: 6639/2025 Between; ...PETITIONER M/s Mani Traders AND ...RESPONDENT(S) Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S):

GP FOR COMMERCIALTAX

The Court made the following Order; fperHonWeSriJust/ceR RaghunandanRao; The petitioner was 20.01.2025, in Form GST REG-17 and the order of the cancellation of the Registration, in Form GST REG-19, dated 12.02.2025, passed by the 1 respondent, under the Goods and Service Tax Act, 2017 [for short the GST Act”]. The show-cause notice and the order of the cancellation of the Registration of the 1"' respondent have been challenged by the petitioner, in this Writ Petition. served with the show-cause notice, dated St

2 V

The show-cause notice, in Form GST REG-17 and the order of the cancellation of the Registration, in Form GST REG-19, are challenged by the petitioner, on various grounds, including the ground that the proceedings did not contain a DIN number. said

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the show-cause notice and the order of the cancellation of the Registration.

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 Flon’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 ^ 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. on 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 these orders, which uploaded in the portal, requires the impugned show-cause notice and the order of the cancellation of the Registration to be set aside. was ' 2022 (63) G.S.T.L. 286 (SC) " 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

3 Accordingly, this Writ Petition is disposed of setting aside the show-cause notice, dated 20.01.2025, in Form GST REG-17 and the order of the cancellation of the Registration, in Form GST REG-19, dated 12.02.2025, passed by the 1®‘ respondent, with liberty to the 1®‘ respondent to take further proceedings, after giving notice to the petitioner and assigning a DIN number to the said order. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed. K KASIRAO ACHARI ASSISTANT t^^lSTRAR //// SECTION OFFICER To,

The Assistant Commissioner (State Tax), Tenali Circle, O/o the Assistant Commissioner (State Taxes). 4**^ Floor, Mahatma Gandhi vegetable market, Tenali, Guntur District. Andhra Pradesh. Secretary to Government of A.P., Revenue (CT) Department, State

The of Andhra Pradesh, Government of A.P. Secretariat Buildings, Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN. -522 503. CC to Sri J.N. Venkata Suresh Kumar, Advocate [OPUC]

One

Two CC’s to GP for Commerddl Tax, High Court of A.P. at Amaravati[OUT]

Three CD Copies. ssb

HIGH COURT DATED:19/03/2025 ORDER .<KV v.->' , y ■J- WP.No.6639 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS