BharatTaxGST

M/S. Vigneswara Timber Depot vs. The State Of Andhra Pradesh

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WP/6304/2025HC Andhra PradeshGSTCNR APHC01012367202511 March 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR8 pages
For Petitioner: SRI PHANI VISWANATH CHALLAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
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: 6304 OF 2025 Between: M/s. Vigneswara Timber Depot, 30-22-95, BVL Road Seetharampuram, Vijayawada, NTR District, Andhra Pradesh - 520002, Represented through its Sole Proprietor, Venkata Ramanamma Matla. ...PETITIONER AND The State of Andhra Pradesh, Represented by its Secretary, Revenue (CT), Department, Secretariat, Velagapudi, Guntur District,AndhraPradesh - 522503 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. 2. Joint Commissioner (ST), No. II Division, Vijayawada. The Assistant Commissioner (ST), Suryaraopet Circle, No. II Division, Vijayawada, D.No . 74-2-20, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada-07. Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, Represented by its Commissioner (GST). 1. 2. 3. 4. 5. _ Government of Building, Sansad Marg Represented by its Principal Secretary , 3rd Floor, Jeevan Deep T 6. Union of India, India, Ministry of Finance New Delhi- 110 001 ...RESPONDENTS constitution of India praying that in the the High Court may be under Article 226 of the Petition ' circumstances affidavit filed thererwith stated in the Writ, Order or other appropriate Writ of Mandamus or any ino the Form GST pleased to issue a 4th Respondent in issuing the action of the Direction declaring payable under Section 2019-20, and all the ascertained as being period 2017-18 to but not limited to a - Intimation of Tax DRC - 01A 04.07.2023 for the tax i including The Show Cause Section 73(5) of 73(5) dated consequential proceedings 4th Respondent under 11.2023 issued by the 2017 for the tax period passed by the 4th Respondent Tax Act, 2017 Notice dated 28. Tax Act, Pradesh Goods and Services Order dated 02.08.2024 Pradesh Goods and Services the Andhra 2017-18 to 2020-21, b 73 of the Andhra Ptadesh Goods and services Tax Rules, 2017, under Section Rule 142(5) of the Andhra Demand Notices dated 11.02.202 an bad & non-est in law, barred by reasons apart from being violative of ia and consequently, set 2025 issued by the 4th R/w limitation, without and. c Respondent jurisdiction, vague articles 14, as arbitrary and without any 19(l)(g) and 265 of the valid Constitution of India aside the same. circumstances stated High Court may be pursuant to the u/s 73 of the Goods & IA NO: 1 OFJ025 Petition under in the affidavit filed in pleased to stay Order dated 02.08.2024 Services Tax Act, 2017,pending disposal Section 151 CPC praying support of the writ petition including any recovery. all further proceedings passed by the 4th Respondent of the above Writ Petition. Counsel for the Petitioner: SRI PHANI VISWANATH CHALLA Counsel for the Respondents No.1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: SRI SANTHI CHANDRA (SC FOR CBIT & C) Counsel for the Respondent No.6: SRI P PONNA RAO (SC FOR CENTRAL GOVERNMENT)

The Court made the following: ORDER

APHC010123672025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) [3529] WEDNE AY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6304/2025 THE Between: M/s. Vigneswara Timber Depot, ...PETITIONER AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner:

1.

PHANI VISWANATH CHALLA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The Court assessment order, in FORM GST passed by the respondent, under the Goods the GST Act”], for the financial year The petitioner was served with an DRC - 07, dated 02.08.2024, and Services Tax Act, 2017 [for short 2020-2021. This assessment order of the 4'^ 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 \/s. 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 ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.)

/ RRR,J & TCDSJ 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 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.

6.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 02.08.2024, issued by the 4‘^ respondent, with a liberty to the 4*'" respondent to conduct fresh 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 7. 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. ^ 2024 (88) G.S.T.L.303 (A.P) M. PRABHAKAR RAO ASSISTANT REGISTRAR SECTION OFFICER //// To, The Secretary, State of Andhra Pradesh, Revenue (CT), Department, Secretariat, Velagapudi, Guntur District,AndhraPradesh - 522503 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.

2.

Joint Commissioner (ST), No. II Division, Vijayawada. The Assistant Commissioner (ST), Suryaraopet Circle, No. II Division, Vijayawada, D.No . 74-2-20, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada-07. The Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi,

1.

The 2. 3. 4. 5. \

6.

The Principal Secretary, Union of India, Government of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi - 110

001.7.

One CC to SRI. PHANI VISWANATh'cHALLA, Advocate [OPUC]

8.

Two CCs to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT]

9.

One CC to SRI. SANTKI CHANDRA, Advocate (SC FOR CBIT & C) [OPUC]

10.

One CC to SRI. P. PONNA RAO,'Advocate [OPUC]

11.

Three C.D.Copies nm

t HIGH COURT DATED: 12/03/2025 ORDER WP.No.6304 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.