BharatTaxGST

Lakshmi Sowjanya Enterprises vs. State Of Andhra Pradesh

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WP/11519/2023HC Andhra PradeshGSTCNR APHC01020663202311 March 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR7 pages
For Petitioner: SRI G NARENDRA CHETTYFor Respondent: SRI PASALA PONNA RAO

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Cause title — parties, addresses and appearances
m '4! IN THE HIGH COURT OF ANDHRA PRADESH :: AM (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARa|S TWO THOUSAND AND TWENTY FIVE ^ PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO 3 * AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11519 OF 2023 Between: M/s Lakshmi Sowjanya Enterprises, Rep. by its Proprietor Mr. Konathala Lakshmana Chakravarthy, S/o Konathala Venkata Rao, aged about 38 years, R/o D.No.16-7-14 Anakapalli, Visakhapatnam Dt., Pin code-531002. ...Petitioner AND 1. State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (CT-11) Department, Secretariat, Velagapudi, Amaravathi, Guntur Dt. 2. Union of India, Rep. by its Secretary to Government Ministry of Finance, Government of India, New Delhi. 3. Joint Commissioner (Sales Tax), Visakhapatnam Division O/o Joint Commissioner (Sales Tax) Near Q1 Hospital, Arlova Visakhapatnam- 530040. 4. Assistant Commissioner (Sales Tax), Kurupam Market Circle, Visakhapatnam. 5. Deputy Assistant Commissioner (ST) (FAC), Govt, of A.P., Commercial Taxes Deptt. Gandhi Market Unit, Anakapalli Circle, Visakhapatnam Division. ...Respondents petition under Article 226 of the Constitution of India is filed 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 particularly a writ in the nature of WRIT OF CERTIORARI quashing the assessment order issued by the respondent dated 28.01.2023 under the Central Goods and Services Act, 2017 and Andhra Pradesh Goods and Services Tax Act, 2017 and consequently set aside the lA NO: 1 OF 2023 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings consequent to the assessment order dated 28.01.2023 including recovery and penalty proceedings. lA NO: 1 OF 2024 Petition under Section 151 CPC same. is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to receive the counter the leave petition in the above writ petition. copies on record by allowing lA NO: 1 OF 2Q2fi Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to permit the petitioner to raise the above contention in the above writ petition and the same may be taken on record for the purpose of disposal of the writ petition. Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondents 1, 3 to 5: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: SRI PASALA PONNA RAO

The Court made the following order: DSG RRR,J & TCDS,J APHC010206632023 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: 11519/2023 Between: Lakshmi Sowjanya Enterprises ...PETITIONER AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRACHETTY Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Narendra Chetty, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax. The petitioner was served by an assessment order, dated 28.01.2023, passed by the 4*'^ respondent, under the Goods and Service Tax 2. \ RRR.J & TCDS.J Act, 2017 [for short “the GST Act”] for the period 01.07.2017 to 15.02.2020 this order has been challenged by the petitioner.

3.

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.

4.

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

5.

The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act, on 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 referred to as C.B.I.C.”), had held that an order, which does not contain number would be non-est and invalid. (herein a DIN

6.

A Division Bench of this Court in the case of M/s. Cluster Enterprises 1/s. 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 , on 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, 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. Accordingly, this Writ Petition

7.

In was uploaded 8. is disposed of setting aside the impugned proceedings, dated 28.01.2023 issued by the 4 liberty to the 4*^ respondent to conduct fresh th respondent, with 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, pending miscellaneous applications, if any, shall stand closed. 3/ 2024 (88) G.S.T.L. 303 (A.P.) K. SRINIVASA RAJU ASSISTANT REGISTRAR //// SECTION OFFICER To,

1.

The Principal Secretary to Government, State of Andhra Pradesh, Secretariat, Revenue (CT-II) Department, Velagapudi, Amaravathi, Guntur Dt.

2.

The Secretary to Government Government of India, New Delhi.

3.

The Joint Commissioner (Sales Tax), Visakhapatnam Commissioner (Sales Tax) Near Q1 Hospital, 530040. 4. The Assistant Commissioner Visakhapatnam.

5.

The Deputy Assistant Commissioner Commercial Taxes Dept. Visakhapatnam Division. Ministry of Finance, Union of India Division O/o Joint Arlova Visakhapatnam- (Sales Tax), Kurupam Market Circle, (ST) (FAC), Govt, of A.P., Anakapalli Circle, Gandhi Market Unit

6.

One CC to Sri G Narendra Chetty, Advocate [OPUC]

7.

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [OPUC]

8.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

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Two CD Copies PRK

HIGH COURT DATED: 12/03/2025 ORDER ;i| 0 3 JIIL 2025 ^.3 •v\ o WP.No.11519of 2023 *^£?SPATCtt^^^ 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.