Vinayaka Timber Enterprises vs. The Assistant Commissioner - Andhra Pradesh High Court, 11 March 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI^ (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARCH v" TWO THOUSAND AND TWENTY FIVE PRESENT \X" THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND V-" THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5625 OF 2025 ^ Between: \ M/s Vinayaka TTmber Enterprises, Rep. by its Proprietor, Sri Jay Prakash Agarwal 7/1 A Visakhapatnam, Andhra Pradesh. RR Venkatapuram, Pendurthi Road ...Petitioner^ AND The Assistant Commissioner, Gajuwaka cii^, Visakhapatnam, Andhra Pradesh. State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. The Union of India, Rep. by its Secretary (Financ^Ministry of Finance, North Block, New Delhi 110001 1. 2. 3. ...Respondents Petition under Article 226 of the Constitution of India praying that in the High Court may any other appropriate writ the circumslances stated in the affidavit filed therewith be pleased to issue a Writ of Mandamus order or direction declaring the action of the or or 1st Respondent in issuing assessment order dated 30. 12.2023 for the period 2017-18 to and 2021- 22 under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) on the summary order or the show cause notice as illegal, arbitrary, contrary to law and gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of justice. , , in natural lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavjt filed in support of the petition, the High Court may be pleased to grant stay of recovery of the disputed demand impugned assessment order dated 30.12.20^3^ Respondent for the tax period 2017-18 to 2S2^-22 pursuant to the passed by the 1st pending disposal of the put to severe loss and Writ Petition as otherwise the Petitioner will be hardship. Counsel for the Petitioner: SRI. SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos. 1&2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following order:

1 APHC010104442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] rr0^^ 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: 5625/2025 Between: Vinayaka Timber Enterprises ...PETITIONER AND The Assistant Commissioner and Others Counsel for the Petitioner: ...RESPONDENT{S) 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 30.12.2023, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short fthe GST Act”] for the period 2017-18 to 2021-22, this order has been I challenged by the petitioner.

This assessment order, in Form GST DRC-07, i on various grounds, including the ground that proceedings did not contain a DIN number. IS challenged by the petitioner the said

Learned Government Pleader instructions, submits that there is no DIN number assessment order. for Commercial Tax, on the impugned on 4. 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 circular issued by the Central Board of Indirect Taxes referred to as “C.B.iC.”), had held that provisions of the Act and the and Customs (herein 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 f/s. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on the basis of the circular, dated 23.12.2019, issued by the C.B.I.C., had held that bearing No. 128/47/2019-GST non-mention of a DIN number would / ' 2022 (63) G.S.T.1. 286 (SC) ' 2024 (88) G.S.T.1.179 (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 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 30.12.2023, issued by the 1 liberty to the 1^’ respondent to conduct fresh St 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. " 2024(88) G.S.T.L.303(A.P) M. PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,

The Assistant Commissioner, Gajuwaka circle, Visakhapatnam Pradesh.

The Principal Secretary to Government, Revenue (cf-ll) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.

The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi 110001

One CC to Sri. Srinivasa Rao Kudupudi Advocate [OPUC] /

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

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

Three CD Copies Andhra of India

HIGH COURT DATEED: 12/03/2025 ORDER WP.Mo.5625 of 2025 DISPOSING OF THE WP WITHOUT COSTS