BharatTaxGST

M/S Jayasree Travels vs. The Deputy Assistant Commissioner

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WP/5514/2025HC Andhra PradeshGSTCNR APHC01010761202504 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI A V A SIVA KARTIKEYAFor 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 FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5514 OF 2025 Between: M/s Jayasree Travels, 50-81-35/5, Seethammapeta, Visakhapatnam - 530 013, Andhra Pradesh. Represented by its Proprietor, Mrs. Muvvala Visalakshi, S/o Mr. Muvvala Appalaraju. ...PETITIONER AND 1. The Deputy Assistant Commissioner, Dwarakanagar Circle, Visakhapatnam -1 Division, D. No. 44-7-1/341/8/1, 1st Floor, NH -16, Thatichetapalem, Visakhapatnam - 530 024, Andhra Pradesh. 2. The Chief Commissioner of State Taxes, Commercial Taxes Department, D. No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapaliy, Guntur District - 522 501, Andhra Pradesh. 3. State of Andhra Pradesh, Represented by its Secretary (Revenue), Secretariat, Veiagapudi, Guntur District - 522 238, Andhra Pradesh. 4. Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, Represented by its Commissioner (GST). 5. Union of India, Represented by its Principal Secretary, Government of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi - 110 001. % 6. The Manager, United Bank of India, MVR Complex, Station Road, Visakhapatnam - 530 016, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction the order u/s 73 of the Goods and Services Tax Act, 2017, Summary of A. the Order in Form GST DRC-07, and Attachment to Form GST DRC-07 u/s 74 of the GST Act all dated 11.12.203 (vide Reference No. ZD371223005734N), passed by the 1st Respondent, under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 for the tax period July, 2017 -18 and B. the order u/s 73 of the Goods and Services Tax Act 2017, Summary of the Order in Form GST DRC-07, both dated 30.12.2023 and the Attachment to Form GST DRC-07 u/s 73 of the GST Act, dated 29.12.2023 (vide Reference No. ZD371223023163W), passed by the 1st Respondent, under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017, for the tax period July, 2017-18 uploaded in the GST web portal, are arbitrary, bad and non-est in law, barred by limitation, without jurisdiction, vague and without any valid reasons apart from being violative of articles 14,19(1 )(g) and 265 of the Constitution of India and consequently set aside the same, after striking down the notice issued by the 1st Respondent, u/s 79(1 )(1) of the Act, in Form GST DRC -13, dated &6r04^2025, attaching the bank account of the Petitioner held with the 6th Responden^'^ Le., the Banker of the Petitioner in the interests of justice. lA NO: 1 OF 2Q2fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be ( pleased to stay all further proceedings, including any recovery, pursuant to the order u/s 73 of the Goods & Services Tax Act, 2017, Summary of the Order in Form GST DRC-07, & Attachment to Form GST DRC-07 u/s 74 of the GST Act all dated 11.12.2013 (vide Reference No.: ZD371223005734N), passed by the 1st Respondent, under the provisions of the Andhra Pradesh Goods & Services Tax Act, 2017, for the tax period July, 2017 -18,, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents No.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondents No.4,5: SRI P PONNA RAO (CENTRAL GOVERNMENT) Counsel for the Respondent No.6: —

The Court made the following: ORDER

.9 APHC010107612025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] r 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: 5514/2025 Between; ...PETITIONER M/s Jayasree Travels AND ...RESPONDENT(S) The Deputy Assistant Commissioner and Others Counsel for the Petitioner: 1.AVASIVAKARTIKEYA Counsel for the Respondent(S):

1.

The Court made the following Order; (perHon’ble Sri Justice R. Raghunandan Raoj The petitioner was served with the attachment order, dated 29.12.2023 and the summary order, dated 30.12.2023, in Form GST DRC-07, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from July, 2017-18. These assessment orders of the 1®‘ respondent have been challenged by the petitioner in this Writ Petition. These attachment and summary order, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 2. r 2 . ■* Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned orders. 3. on The question of the effect of non-inclusion of DIN number 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. on 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 by the C.B.I.C., had held that non-mention of a DIN number would Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. 5. on In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the impugned orders to be set aside.

6.7.

Accordingly, this Writ Petition is disposed of setting aside the attachment order, dated 29.12.2023 and the summary order, dated 30.12.2023, in Form GST DRC-07, passed by the 1®* respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders. The period from the " 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

3 i date of the impugned 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. G.HELA NAIDU ASSISTANT REGISTRAR //// SECTI OFFICER To,

1.

The Deputy Assistant Commissioner, Dwarakanagar Circle, Visakhapatnam -1 Division, D. No. 44-7-1/341/8/1, 1st Floor, NH -16, Thatichetapalem, Visakhapatnam - 530 024, Andhra Pradesh.

2.

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.

3.

The Secretary, State of Andhra Pradesh, Secretariat, Velagapudi, Guntur District - 522 238, Andhra Pradesh.

4.

The Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi,

5.

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

001.6.

The Manager, United Bank of India, MVR Complex, Station Road, Visakhapatnam - 530 016, Andhra Pradesh.

7.

One CC to SRI. A V A SIVA KARTIKEYA, Advocate [OPUC]

8.

Two CCs GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh at Amaravati[OUT]

9.

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

10.

Three C.D.Copies nm

HIGH COURT DATED;05/03/2025 ORDER WP.No.5514 of 2025 ^iof anoI^ I 0 7 JUL 2125 % V* *3 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.