BharatTaxGST

Maruti Ispat And Energy Private Limited vs. The Additional Commissioner Of State Tax And Appellate Authority

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WP/4911/2025HC Andhra PradeshGSTCNR APHC01009152202504 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI. PASUPULETI VENKATA PRASAD, unsel or the Respondent Nos.1 to 3: GP FOR COMMERCIAL

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Cause title — parties, addresses and appearances
ANDHRA PRADESH :: AMARAVATl (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH^ TWO THOUSAND AND TWENTY FIVE present honourable SRI JUSTICE R RAGHUNANDAN R AND HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 4911 OF 2025 / IN THE HIGH COURT OF ,>o '-i.O THE THE Between; Maruti Ispat Maruti Ispat and And Energy Private Limited, (Known as 1670, 167D,167E, Madhavaram Village Pipes Private Limited”) Survey No Mandal, Kurnool District, Andhra Pradesh, 518349. its General Manager Legal and Company Secretary Mr. Ramesh Chandra Mundada, Aged about Manthrayalam Represented by its - Kishore Kumar Mundada, S/o. Srinivasa Colony, Saroornagar, 44years, R/o. 11-4-98/A, Road No.1 Rangareddy, Telangana- 500 035. ...PETITIONER AND Flat of State Tax and Appellate Authority Residency, 19th Ward, Postal Colony 1. The Additional Commissioner Nos. 101 and 102, Thunga Residential area. Rani Paranthaka Devi Marg, Renigunta Road, Tirupati, Andhra Pradesh - 517501 2. The Deputy Commissioner of State Tax, Ground Floor, CT Complex, School, NH-7, Gooty Road, Kurnool -518 002 Andhra Pradesh, Represented by its Principal Secretary, Department (Commercial Tax), A P Secretariat, Velegapudi Near Indus 3. State of Revenue 522 503 ...RESPONDENTS of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may Petition under Article 226 be pleased ot issue a writ, order, or direction nature of a Writ of Mandamus , Original dated 18-02-2022 read with Ref. No. more particularly one in the a- The impugned Order-ln- vide declaring That - summary in Form GST DRC 07 21-02-2022 passed by the provisions of CGST/APGST Act arbitrary, illegal, without ZD3702220035760 dated Respondent No. 2 under the 2017 as being void junsdiction, without authority of law apart from 14, 19(1){g) and 265 of the being violative of Articles and to Constitution of India, same and/or pass such further consequently set aside the order(s) as this Hon’ble Court of the case. b. That the i or other may deem fit and proper in the circumstances impugned Order-In-Appeal in Form GST APL-02 ZD3710230043803 vide Ref. No. dated 07-10-2023 passed by the as being apart from Respondent No. 1 under the provisions of CGST/APGST Act, 2017 jurisdiction, without authority of law 14, 19(1)(g) and 265 of the void, arbitrary, illegal, without i being violative of Articles and to Constitution of India, same and/or pass such further consequently set aside the order(s) as this Honble Court or other proper in the circumstances may deem fit and of the case. (Main Prayer was amended 2025 in W.P.No.4911 as per c.o.dt.05.03.2025 Vide I.A.No.2 of of 2025.) jA NO: 1 OF ynoK Petition under Section 151 CPC praying that in the circumstances in support of the petition, the High Court of impugned Order-In-Appeal No. ZD3710230043803 stated in the affidavit filed i pleased to stay operation 02 vide Ref. may be in Form GST APL- dated 07-10-2023 iissued by Respondent No. 1. Counsel for the Petitioner: SRI. PASUPULETI VENKATA PRASAD unsel or the Respondent Nos.1 to 3: GP FOR COMMERCIAL The Court made the following; TAX ^

ORDER

APHC010091522025 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: 4911/2025 Between: Maruti Ispat And Energy Private Limited AND The Additional Commissioner Of State Tax And Appellate ...RESPONDENT(S) Authority and Others Counsel for the Petitioner: I.PASUPULETI VENKATA PRASAD 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, in FORM GST DRC - 07, dated 18.02.2022, passed by the 2"'^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] and an Order-ln-Appeal, in Form GST APL - 02, dated 07.10.2023, passed by the 1®‘ respondent. These impugned orders have been challenged by the petitioner, in this Writ ...PETITIONER Petition.

RRR,J & Dr.KMRJ , W.P.No.4911 of 2025 ' are challenged by the petitioner the said proceedings did

2.

These impugned orders various grounds, including the ground that contain a DIN number. , on not 3. Learned Government Pleader instructions, submits that there is no DIN number on the i for Commercial Tax. on impugned orders.

4.

The question of the effect of proceedings, under the G.S.T. Act, non-inclusion of DIN number on came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! Vs. Union of India & Ors\ noticing the provisions of the Act and the Taxes and Customs (herein an order, which does not contain a DIN The Hon’ble Supreme Court, after circular issued by the Central Board of Indirect referred to as "C.B.I.C.”), had held that number would be non-est and invalid.

5.

A Division Bench of this Court in the case of M/s. (ST)-2, Kadapa 2019, bearing No. 128/47/2019-GST, on non-mention of a DIN number would proceedings. Another Division Bench of case of Sai Manikanta Electrical Contractors \/s. The ' 2022 (63) G.S.T.L. 286 (SC) ^2024 (88) G.S.T.L. 179 (A.P.)

3 & Dr.KMR,J W.P.No.4gil 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.

6.

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 orders, which was uploaded in the portal, requires the impugned orders to be set aside.

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 18.02.2022 & 07.10.2023 issued by the respondents 2 & 1 respectively, with a liberty to the respondents to take up further proceedings, after giving a notice to the petitioner and assigning a DIN number to the said orders. 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.) K J RAJA BABU ASSISTANT REGJSTRAR SECTION OFFICER //// To, The Additional Commissioner of State Tax and Appellate Authority, Flat Nos. 101 and 102, Thunga Residency, 19th Ward, Postal Colony Residential area. Rani Paranthaka Devi Marg, Renigunta Road, Tirupati, Andhra Pradesh - 517501 The Deputy Commissioner of State Tax, Ground Floor, CT Complex, Near Indus School, NH-7, Gooty Road, Kurnooi -518 002 The Principal Secretary, Revenue Department (Commercial Tax), State of Andhra Pradesh, A P Secretariat, Vglegapudi - 522 503 One CC to Sri Pasupuleti Venkata Prasad, Advocate [OPUC] ^ Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies. 1. 2. 3. 4. 5. 6. ssb

HIGH COURT DATED:05/03/2025 ORDER WP.No.4911 of 2025 g I S m 2025 'i CO ^ . Current Section 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.