M/S Technosoft Solutions vs. The Deputy Commissioner
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Cause title — parties, addresses and appearances
order . quashing the proceedings of the 1st Respondent in the Assessment I. Order,issued in Form GST DRC -07 under Section 73(9) and Rule ‘ (Q) of the GST Act, 2017, dated 26-12-2023 bearing Ref. No / Notice NO.ZD371223017459D dated 26-12-2023, for the Tax Period 2017-2018 without any valid Document Identification Number (DIN) as arbitrary, illegal, bad in law, void-ab- initio, barred by time, violative of the principles of natural justice II. Consequently, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order directing the 2nd Respondent to sanction the refund of tax demand of Rs. 32,05,720/- recovered by debiting the Petitioners Bank Account by issuing Notice to third party vide DRC-13 dated 10-01-2025 consequent to the impugned order passed. And III. Consequently, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order to set aside the actions of the 2nd Respondent in attaching the Bank Account of the petitioner vide DRC-13 dated 10-01-2025 and direct the 5th Respondent to lift the attachment of the Petitioner's Bank Account. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice issued under Section 73 of the GST Act 2017 dated 26-12-2023 bearing Ref.No. and Notice No.:ZD371223017459D dated 26-12-2023, for the Tax period 2017-18 AND dated 20-09-2023 bearing Ref.No.ZD3709230128456 dated 20-09-2023, for the Tax period 2017-18. Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR
Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF IND|A) Counsel for the Respondent No.5: The Court made the following: ORDER
r APHC010069432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] -T- h 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: 5394/2025 Between: ...PETITIONER M/s Technosoft Solutions AND ...RESPONDENT(S) The Deputy Commissioner and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR 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, dated 26.12.2023, passed by the 1®* respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2017 to 2018. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition.
W.P.No.5394 of 2025
This assessment order, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
Learned Government Pleader for Commercial Tax on 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 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.
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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \/s. The 5. on ' 2022 (63) G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.)
W.P.N0.5394 of 2025 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 26.12.2023, issued by the respondent, with 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 no order as to costs. 7. a liberty to the 1 As a sequel, pending miscellaneous applications, if any, shall stand closed. 2024 (88) G.S.T.L. 303 (A.P.) B CHITTI JOSEPH assistant registrar SECTjptir^FlCER "P^“'l^S^sio'^n""s.ate'of°Andra u //// To, 1 The Deputy Commissioner, Commissioner(ST), Visakhapatnam Pradesh. Circle, Visakhapatnam -1 (CT) Department, A.P.Secretariat North Block, New 2 The Assistant Commissioner (ST), Siripuram ■Division Visakahpatnam Dist. 3 The Principal Secretary, . y ' Veiagapudi, Amaravati, Guntur District. Union of India, Ministry of Finance 4 The Secretary, Delhi - 110 001. 7 / /■ 1
The Branch Manager, State Bank of India, 0pp.Hotel Saketh Residency Dabaga Gardens, Vishakhapatnam - 530 020
One CC to Sri J N Venkata Suresh Kumar Advocate [OPUC]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Three CD Copies TF
\ HIGH COURT DATED:05/03/2025 ORDER WP.No.5394 of 2025 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.