BharatTaxGST

M/S National Traders vs. The State Of Andhra Pradesh

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WP/6296/2025HC Andhra PradeshGSTCNR APHC01012593202518 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI SYED KHADER MASTANFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
H 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: 6296 OF 2025^ INTH Between: M/s National Traders, Door Nd/14-2-193, 2"^^ Lane, 1 St Cross Road, Pothurivari Thota, Guntur, Andhra Pradesh, Rep by its sole Proprietor Shaik Farzana , W/o. Shaik Farodq, Aged about 39 Years, Occ. Business. R/o Door No. 18-5-39, Ahamdcl Nagar, 1st Line, Chinna Bazar District Guntur. Guntur, ...PETITIONER AND 1. The State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CommerdaYrax) Department, Government Andhra Pradesh, Secretariat, Velagapudi, Amaravati. 2. The Joint Commissioner (ST), Guntur-ll Division, Guntur^ 3. The Assistant Commissioner; State Tax, Pedakakani Circle Division. 4. The Deputy Assistant Commissibner (ST)-II, Bapatia Circle. of Guntur-I V..' ...RESPONDENTS Petition under Article 226 ofthe Constitution of India praying that iri the circumstances stated in the affidavit filed therewith, the High Court he pleased to issue a writ or writs or order or orders may one more particularly m the nature of Writ of Certiorari to call for the records pertaining to the 3rd Respondents penalty order dated iO/10/2023 in Form GST DRC-07 for tax period FY 2021 (From 04/202,1 to 03/2022) and 2022-23 (upto March-23), Form GST DRC-oT A dated 20/06/2023 for tax pei. > 04/2021Jo 03/2022) and 2022- 23 (upto Jan-iS), Form 22/07/2023 for tax period FY 2021 . (up to Jan-23)^- against the Petitioner dated (from 04/202T^to 03/202,^^'0l_ consequential urgent notice dated 30m/2di022 - as Illegal, arbitrary, in violation of princip,e^ consequently set-aside the '23 natural justice and unconstitutional and issued against the Petitioner.^ ; sai jA NO: 2 OF 2()2R Petition under Section 151 CPC praying that in the circumstances of the petition, the High Court stated in the affidavit filed in sup^ft pleased to suspend the may be operation‘ef the 3^^ Respondents penalty ordef dated 10/10/2023 in Form GST dRC-07 for tax period FY 2021 (Front 04/2021 to 03/2022) and 2022-23 (upto March-23) and urgent notice dated 30/01/2025 consequential passed against the Petitioner. Counsel for the Petitioner: SRI SYED KHADER MASTAN Counsel for the Respondent Nos. 1 to 4: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

1 APHC010125932025 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: 6296/2025 Between: M/s National Traders ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.SYED KHADER MASTAN Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 10.10.2023 in Form GST DRC-07 for tax period 2021 to 2023, Form GST DRC-01 A dated 20.06.2023, for tax period 2021-2023, and Form GST DRC-01 dated 22.07.2023, for tax period 2021-2023, passed by the 3'^'^ respondent, under the^C^ods and Service Tax Act. 2017 [for short “the GST Act”], this order has •^^en challenged by the petitioner. ...RESPONDENT{S)

2

2.

This assessment order, dated 10.10.2023 in Form GST DRC-07, for tax period 2021 to 2023, Form GST DRC-01 A period 2021-2023, and Form GST DRC-01 dated 22.07.2023 2021-2023, are challenged by the petitioner dated 20.06.2023, for tax for tax period on various grounds, including the ground that the said proceedings did not contain a DIN number.

3.

Learned Government Pleader for instructions, submits that there is no DIN number on the impugned assessment order. Commercial Tax, on 4. The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act, came to be considered by the Flon’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. on 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 of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of G.S.T.L. 286 (SC) ' 2024 (88) G.S.T.L. 179 (A.P.)

3 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 6. 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. Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 10.10.2023 in Form GST DRC-07, for tax 7. period 2021 to 2023, Form GST DRC-01 A dated 20.06.2023, for tax period 2021-2023, and Form GST DRC-01 dated 22.07.2023, for tax period 2021- respondent, with liberty to the 3'”'^ respondent to rd 2023, issued by the 3 conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed. f ^ 2024 (88) G.S.T.L. 303 (A.P.) Wl. PRABHAKAR RAO assistant registrar //// SECTION OFFICER To, The Principal Secretary to Government, Revenue (Commercial Tax) Department, State of Andhra Pradesh, Government of Andhra Pradesh, Secretariat, Velagapudi, Amaravati.

2.

The Joint Commissioner (ST), Guntur-ll Division, Guntur.

3.

The Assistant Commissioner, State Tax, Pedakakani Circle, Guntur-I Division.

4.

The Deputy Assistant Commissioner (ST)-II, Bapatia Circle.

5.

One CC to Sri Syed Khader Mastap, Advocate [OPUC]

6.

Two CCs ot GP otr Commercial fax. High Court of Andhra Pradesh. [OUT]

7.

Three CD Copies. 1. i J < ■ ssb

HIGH COURT DATED:19/03/2025 ORDER WP.No.6296 of 2025 O r ji'» 2n?5 X m O «o 3- . Current Section 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.