BharatTaxGST

M/S Maruti Ispat And Pipes Private Limited vs. The Deputy Commissioner (St)

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WP/6253/2025HC Andhra PradeshGSTCNR APHC01012007202511 March 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR7 pages

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Cause title — parties, addresses and appearances
' ¥ I i IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY. THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6253 OF 2025 Between: M/s Maruti Ispat and Pipes Private Limited, (Formerly. M/s Maruti Ispat and Energy Private Limited) Survey No. 167, Madhavaram Village, Mantralayam Mandal, Kurnool District - 518 349, Andhra Pradesh Represented by its General Manager (Legal) and Company Secretary, Mr. Kishore Kumar Mundada, S/o Mr. Ramesh Chandra Mundada. ...PETITIONER AND 1. The Deputy Commissioner (ST), Special Circle, O/o Joint Commissioner (ST), Survey No. 7/B, Near Indus Montessori School, Gooty Road, Kurnool - 518 002, Andhra Pradesh. 2. The Assistant Commissioner (ST), Adoni Circle, Upstair of Trends, Yemmiganur Road, NGO's Colony, Adoni - 518 301, Andhra Pradesh. 3. The Joint Commissioner (ST). Kurnool Division, Survey No. 7/B, Near Indus Montessori School, Gooty Road, Kurnool - 518 002, Andhra Pradesh. 4. 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 5. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi /^puntur District - 522 238, Andhra Pradesh. ...RESPONDENTS Petifion 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 a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the order u/s 73 of the Goods and Services Tax Act (Reference No. ZD371224036934A), Summary of the Order in Form GST DRC-07 (Reference No. ZD371224036934A) , and the attachment to Form GST DRC-07, all dated 24.12.2024, and passed by the 1 st Respondent, under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017, for the tax period 2020 - 21 to 2022 - 23, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India consequently set aside the same, in the interests of justice. lA NO: 1 OF 2025 ■ - ' Jiv and 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 pleased to stay all further proceedings, including any recovery, pursuant to the

order u/s 73 of the Goods & Services Tax Act (Reference No.: ZD371224036934A), Summary of the Order in Form GST DRC-07 (Reference No.; ZD371224036934A), and the attachment to Form GST DRC-07, all dated 24.12.2024, and passed by the 1st Respondent, under the provisions of the Andhra Pradesh Goods & Services Tax Act, 2017, for the tax period 2020 - 21 to 2022 - 23, pending disposal of the above Writ Petition- Counsel for the Petitioner:SRI A V A SIVA KARTIKEYA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

APHC010120072025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6253/2025 Between: M/s Maruti Ispat And Pipes Private Limited ...PETITIONER AND The Deputy Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.A VASIVA KARTIKEYA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 24.12.2024, passed by the 1®’respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2020- 2021 to 2022-2023. This assessment order of the 1®' respondent has been challenged by the petitioner in this Writ Petition.

RRR,J & TCDS,j This assessment order, in FORM GST DRC - 07, is challenged 2. by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

3.

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.

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. 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 ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

RRR,J & TCDS,J Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. of the aforesaid judgments and the circular issued by the mention of a DIN number in the order, which was uploaded the portal, requires the impugned order to be set aside. In view

6.

C.B.I.C., the non- in Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 24.12.2024, issued by the respondent, with respondent to conduct fresh assessment, after giving a DIN number to the said order. The 7. a liberty to the 1 notice to the petitioner and assigning a date of the impugned assessment order, till the date of receipt period from the of this order shall be excluded for the purposes of limitation. There shall be no order as to costs. miscellaneous applications, if any, shall stand As a sequel, pending closed. G. HELA NAIDU assistant registrar jjy^ //// SECTION OFFICER To, (ST), Special Circle, O/o Joint Commissioner School, Gooty Road, Kurnool 1 The Deputy Commissioner (ST), Survey No. 7/B, Near Indus Montessori - 518 002, Andhra Pradesh. (ST), Adoni Circle, Upstair of Trends, 518 301, Andhra Pradesh. 2 The Assistant Commissioner Road, NGO's Colony, Adoni - Yemmiganur

3.

The Joint Commissioner (ST), Kurnool Division, Survey No. 7/B, Near Indus Montessori School, Gooty Road, Kurnool - 518 002, Andhra Pradesh. 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 Principal Secretary, State of Andhra Pradesh, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District 238, Andhra Pradesh.

6.

One CC to SRI. A V A SIVA KARTIKEYA, Advocate [OPUC]

7.

Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]

8.

Three C.D.Copies 4. 5. -522 nm

HIGH COURT DATED: 12/03/2025 ORDER WP.No.6253 of 2025 DISPOSING OF THE WP 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.