Vinta Laboratories Private Limited vs. Assistant Commissioner (State Tax)
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010353922024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] syfj: 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: 21072/2024 Between: Vinta Laboratories Private Limited, ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.Y SREENIVASA REDDY Counsel for the Respondent(S):
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, under FORM GST DRC - 07, dated 27.12.2023, passed by the 1®^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July 2017 to March 2021. This assessment order of the 1®* respondent has been challenged by the petitioner in this writ petition.
9^ W.P.No.21072 of 2024 This assessment order is challenged by the petitioner, on various 2. grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 3. instructions, submits that there is no DIN number on the impugned assessment order.
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 Goyal 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-estan6 invalid. 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.)
.if W.P.NO.21072 of 2024 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 27.12.2023, issued 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 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 no order as to 7. costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L.303 (A.P.) K.KASI RAO ACHARI ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner (State Tax), Visakhapatnam-ll Division, Atchuthapuram Circle, Near Lankelapalem Junction, Anakapalli District, Andhra Pradesh- 531019. 2. The Secretary, State of Andhra Pradesh, Revenue Department (C.T) Secretariat, Velagapudi, Amaravathi District Andhra Pradesh- 522238. 3. One CC to Sri Y. Sreenivasa Reddy, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Three C.D. Copies. Cnr
HIGH COURT DATED:05/03/2025 ORDER WP.No.21072 of 2024 DISPOSING OF THE W.P. 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.