Khaleel Bhai Family Restaurant vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
order in GST DRC-07 dated 22.08.2024, the order dated 23.08.2024 and Summary of the Order in Form GST DRC-07 dated 23.08.2024, passed by the 2nd Respondent and levying tax under Section 74(10) of the CGST/APGST Act, 2017 and interest and penalty for the tax period 2020-21 (April-2020 to March 2021) without authorization, without DIN in the order, the Summary of the order in Form GST DRC-07 and the Summary of the Order and without Signature of the 1st and 2nd Respondents in the Order, Summary of the Order in Form GST DRC-07, dated 23.08.2024 arbitrary, contrary to the provisions of the CGST/APGST Act. 2017, without establishing any fraud/misstatement and irregularities of the Petitioners the orders and summary of order as contemplated under Section 74(10) of the CGST/APGST Act 2017, which is not valid in the eye of law and as illegal, arbitrary, without juri iction, bias, frivolous, and in violation of Principles of Natural Justice and contrary to Article 14 of the Constitution of India, as null and void. as lA NO: 1 OF 2025 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 suspend the operation of the Order, dated 23.08.2024, the Summary of the Order in Form GST DRC-07, dated 23.08.2024 and Summary of the Order, dated 22.08.2024 passed by the 1st and 2nd Respondent, for the tax period 2020-21, under CGST/APGST Act, 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the PetitlonenSRI VENKATRAM REDDY MANTUR 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) The Court made the following: ORDER
/ APHC010090862025 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: 5185/2025 Between: ...PETITIONER Khaleel Bhai Family Restaurant AND ...RESPONDENT{S) The Assistant Commissionerst and Others Counsel for the Petitioner: 1.VENKATRAM REDDY MANTUR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 23.08.2024, passed by the 2'^'' respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period April-2020 to March-2021. This assessment order of the 2"'^ respondent has been challenged by the petitioner in this Writ Petition.
- W.P.No.5185of2025 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. .4
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 4. 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-est and invalid. A Division Bench of this Court in the case of M/s. Cluster
Enterprises Us. 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.SsT.L. 2S6 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
W.P.No.5185 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 6. in the portal, requires the impugned order to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 23.08.2024, issued by the 2"^ respondent, with 7. nd a liberty to the 2 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^ 2024(88) G.S.T.L.303(A.P.) A.VENOGOPA^A^RAO SECTION OFFICER assistant //// TO,
The Assistant Commissioner(ST), O/o The Additional Commissioner of State Tax, Regional GST Audit and Enforcement (ST), 2nd Floor, Door No 27-6-106, Prakasam Road, Governorpet, Vijayawada, NTR District, Andhra Pradesh - 520002
The Assistant Commissioner (ST), Mangalgiri Circle, Mangalgiri, Guntur District, Andhra Pradesh.
The Principal Secretary, State of Andhra Pradesh, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. f
The Secretary, Union of India, Ministry of Finance, North Block, New Delhi - 110 001. 5. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001. 6. One CC to SRI. VENKATRAM REDDY MANTUR, Advocate [OPUC]
Two CCs to GP FOR COMMERCIAL TAX ,High Court of Andhra Pradesh. [OUT]
One CC to SRI. P. PONNA RAO, Advocate (CENTRAL GOVERNMENT) [OPUC]
Three C.D.Copies nm 1
HIGH COURT DATED:05/03/2025 ORDER WP.No.5185 of 2025 ^15JUL 2025 1 iSClimntSMUoii^ S^j 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.