BharatTaxGST

Venkata Siva Agencies vs. Assistant Commissioner (State Tax)

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WP/5323/2025HC Andhra PradeshGSTCNR APHC01009665202504 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI KARTHIK RAMANA PUTTAMREDDYFor 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) WEDNESDAYTHE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5323 OF 2025 Between: M/s. Venkata Siva Agencies, rep. by its Proprietor, Mr. T.V.Sivaramakrishna, 4-3- 121/1, SNP Agraharam, Bapatla-522 101, Guntur District, Andhra Pradesh. ...PETITIONER AND 1. Assistant Commissioner (State Tax), Bapatia Circle, Bapatla. 2. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 3. Union of India, rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-110 001. 4. Indian Overseas Bank, rep. by its Branch Manager, M.G.Road, Baptla-110 001. ...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 be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction may (a) setting aside the attachment notice in Form GST DRC-13 dated 9.1.2025 issued by the 1st Respondent to the 4th Respondent as being in vic^fation of principles of natural justice and Article 265 of the Constitution of Indfe.and (b) deplaring that the alleged assessment order dated 08.11.2019 passed by the 1st Respondent for the year 2017-18 under Section 73 of the GST Act along with valid signature and DIN reference was never served on the Petitioner in the eye of law and consequently, the alleged arrears under the same cannot be recovered from the Petitioner. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in thq circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant interim stay of all further proceedings pursuant to the impugned attachment notice dated 09.01.2025 issued by the 1st Respondent to the 4th Respondent pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondents No.1,2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI P PONNA RAO (SC FOR CENTRAL GOVERNMENT) Counsel for the Respondent No.4: --

The Court made the following: ORDER

APHC010096652025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE honourable SRI JUSTICE R RAGHUNANDAN RAO the honourable dr justice K MANMADHA RAO WRIT PETITION NO: 5323/2025 Between: ...PETITIONER Venkata Siva Agencies AND ...RESPONDENT{S) Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.KARTHIK RAMANA PUTTAMREDDY 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 08.11.2019, passed by the 1®* respondent, under the Goods for the period 2017-2018. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition. and Services Tax Act, 2017 [for short “the GST Act 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.

2.

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

3.

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.

4.5.

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.)

Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. / / /

6.

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.

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 08.11.2019, issued by the 1"* respondent, with a liberty to the 1®* 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 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. 3 ' 2024 (88) G.S.T.L. 303 (A.P.) B CHITTI JOSEPH ASSISTANT REGISTRAR //// SECTION OFFICER To,

1.

Assistant Commissioner (State Tax), Bapatia Circle, Bapatla.

2.

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

3.

The Secretary, Union of India, Ministry of Finance, Jeevan Deep Building 3rd Floor, Sansad Marg, New Delhi-110 001. 4. The Branch Manager. Indian Overseas Bank, M.G.Road, Baptla-110 001. 5. One CC to SRI. KARTHIK RAMANA PUTTAMREDDY. Advocate [OPUC]

6.

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

7.

One CC to SRI. P. PONNA RAO, Advocate (SC FOR CENTRAL GOVERNMENT) [OPUC]

8.

Three C.D.Copies nm

T HIGH COURT t DATED:05/03/2025 \ ORDER WP.No.5323 of 2025 ^ ' s 19 MAr 2025 ^ . Current becuon . 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.