Khaleel Bhai Family Restaurant vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
or may Order or Direction declaring (1) the action of the 1 Respondent in passing the summary of order in GST DRC-07 dated 22.08.2024, the order dated 23.08.2024 and Summary of the 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 2021-22 (April-2021 to March -2022) without authorisation, 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 1 Respondents in the Order, Summary of the Order in Form GST DRC-07 dated 23.08.2024 nd and 2 as arbitrary, contrary to the provisions of the CGST/APGST Act. 2017, without establishing any fraud/misstatemen t and regularities of the Petitioners the orders and summary of order as contemplated under Section 74(10) of the CGST/APGST Act 2017, which is not 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. 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 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 1st and 2nd Respondent, for the tax period 2021-22, under CGST/APGST Act, 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. passed by the Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR S'' 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 INDIA) Counsel for the Respondent No.5: MS. SANTHI CHANDRA (JR. SC FOR CBIC) The Court made the following: ORDER
APHC010085422025 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: 5325/2025 Between: ...PETITIONER Khaleel Bhai Family Restaurant AND ...RESPONDENT(S) The Assistant Commissioner and Others Counsel for the Petitioner: 1.VENKATRAM REDDY MANTUR 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, 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 period April-2021 to March-2022. This assessment order of the 2'""' respondent has been challenged by the petitioner in this Writ Petition.
RRR,J &Dr.KMR,J 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.
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned 3. 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.a/.C.”j, 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 '2022{63)G.S.T.L. 286 (SC) " 2024 (88) G.S.T.L. 179 (A.P.)
. 'L RRR,J & Dr.KMRJ 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 23.08.2024, issued by the 2""^ respondent, with 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 order as to costs. no As a sequel, pending miscellaneous applications, if any, shall stand closed. " 2024 (88) G.S.T.L. 303 (A.P.) M RAMESH BABU DEPUTY REGISTRAR //// SEC N OFFICER To, (ST), O/o The Additional Commissioner of No ly^^in^ °ST Audit and Enforcement (ST), 2nd Floor, Door Andhra Pradesh 5I0002 Vijayawada, NTR District Dis;ror“p:ad^sf"^^
The Principal Secretary, (Commercial Taxes Department) A P Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh^'^’" SmuTIo 001 Block, New ' Mangalgiri, Guntur...
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The Chairman, Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block, Central Secretariat New Delhi - 100 001. , - ’
One CC to Sri Venkatram Reddy Mantur Advocate [OPUC] ^ [OIJT^^^ Commercial Tax, High Court of Andhra Pradesh.
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India High court of A.P. [OPUC]
One CC to Ms. Santhi Chandra (Jr. SC for CBIC), Advocate [OPUCr
Three CD Copies TF
HIGH COURT DATED:05/03/2025 ORDER WP.No.5325 of 2025 ^ 0 7 JUL 2025 SectiggX^X 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.