M/S. Orange Wheels vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010104362025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5655l2()9Fi EfflS [3529] mi RAO Between: M/s. Orange Wheels ...PETITIONER AND The Assistant Commissioner and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent{S): TOP FOR COMMERCIAL TAX ...RESPONDENT(S)
The Court made the following Order: The petitioner was served with (per Hon’ble Sri Justice R. Raghunandan Rao) an assessment order, in FORM GST DRC - 07, dated 25.04.2024, passed by the 1 and Services Tax Act, 2017 [for short 2018-2019. This assessment order of the respondent, under the Goods the GST Act”], for the financial year 1"’ respondent has been challenged by the petitioner in this Writ Petition.
2 RRR,J & TCDS, ^ W.P.No.5655 of 2025 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.
Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned on 3. 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 Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST, issued bynhe C.B.I.C., had held that non-mention of a DIN number would ' 2022 (63) GsS.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
V 3 RRRJ & TCDS.J W.P.No.5655of2025 Deputy Commissioner, Speciai Circie, 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 the order, which in the portal, requires the impugned order to be set aside. was uploaded
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 25.04.2024, issued by the 1 a liberty to the respondent to conduct fresh St respondent, with assessment, after giving a notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned assessment order, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be order as to costs. no As a sequel,' pending miscellaneous applications, if any, shall stand closed. M RAMESH BABU DEPUT^EGISTRAR SECTON OFFICER //// To,
The Assistant Commissioner, Dwarakanagar circle, Visakhapatnam, Andhra Pradesh.
The Principal Secretary to Government, State of Andhra Pradesh, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary (Finance) Ministry of Finance, Union of India, North Block-rNew Delhi 110001
One CC to SRI. Srinivasa Rao Kudupudi, Advocate [OPUC]""
Two CCs to .GP for Commercial Tax, High Count of A.P [Out]
Three CD Copies GTS
y HIGH COURT DATED:12/03/2025 ORDER WP.No.5655 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.