R D Agencies vs. Assistant Commissioner (State Tax)
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Cause title — parties, addresses and appearances
The Court made the following order:
f APHC010093592025 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: 4999/2025 Between; ...PETITIONER R D Agencies AND ...RESPONDENT(S) Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR I 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 order for cancellation of registration, respondent under the Goods and St dated 07.11.2024, passed by the 1 Services Tax Act, 2017 [for short “the GST Act”]. The said order of the 1 St respondent has been challenged by the petitioner in this Writ Petition.
This impugned order, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
RRR,J & Dr.KhA^ W.P.No.4999 of 20^^ for Commercial Tax, instructions, submits that there is no DIN number on the impugned order.
Learned Government Pleader on 4. 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 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 on (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 ^ 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 mitigate against the validity of such proceedings. Another Division Bench this Court in the case of Sai Manikanta Electrical Contractors of \/s. The 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 in the portal, requires the impugned order to be set aside. was uploaded ' 2022 (63) G.S.T.L. 286 (SC) " 2024 (88) G.S.T.L. 179 (A.P.) ^034(88) G.S.T.L. 303 (A.P.)
3 . '« RRR,J & Dr.KMRJ W.P.No.4999of2025 rf Accordingly, this Writ Petition is disposed of, setting aside the .11.2024, issued by the 1"' respondent, with further proceedings, after giving a din number to the said order. There 7. impugned proceedings, dated 07 a liberty to the 1®‘ respondent to take up notice to the petitioner and assigning a shall be no order as to costs. , shall stand sequel, pending miscellaneous applications, if any As a closed. U. SRIDEVI ASSISTANT REGISTRAR //// —i SECTION OFFICER To Commissioner (State Tax), Narasannapeta Circle, Srikakulam District, Vizianagarm, Andhra Pradesh PIN 532421. Government of A.P. Revenue (CT) Department, . Secretariat Buildings Velagapudi, Mangalagiri
The Assistant
The Secretary to Government of A.P Mandal, Guntur (District), AP, PIN -522 503. 3. One CC to Sri. J.N Venkata Suresh Kumar Advocate [OPUC] GP for Commercial Tax, High Court Of Andhra Pradesh.
Two CCs to [OUT]
Three CD Copies GSC
HIGH COURT DATED:05/03/2025 ORDER WP.No.4999 of 2025 5 JUL 2025 rTentSectioaXi^ 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.