M/S. Khaleel Bhai Family Restaurant vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
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. 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 passed by the 1st and 2nd Respondent, for the tax period 2023-24, under CGST/APGST Act, 2017, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR 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 CBIC) The Court made the following: ORDER (JR. SC FOR APHC010085412025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) [3525] WM 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: 5327/2025 Between: ...PETITIONER M/s. 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) assessment order, in FORM GST The petitioner was served with an 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-2023 to January-2024. This assessment order of the 2"'^ respondent has been DRC - 07, challenged by the petitioner in this Writ Petition.
RRR,J & Dr.KMR,J This assessment order, in FORM GST DRC - 07, is challenged 2. 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 3. 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 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.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
'€ RRRJ & Dr.KMR,J 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. 7. no As a sequel, pending miscellaneous applications, if any, shall stand closed. ' 2024 (88) G.S.T.L. 303 (A.P.) M SRINIVAS ASSISTANT REGISTRAR //// SECTION OFFICER 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, Govemerpet, Vijayawada, NTR District Andhra Pradesh - 520002
The Assistant Commissioner (ST), Mangalgiri Circle, Mangalgiri Guntur District, Andhra Pradesh.
The Principal Secretary, (Commercial Taxes Department), A.P Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh.
The Secretary, Union of India, Ministry of Finance, North Block Delhi - 110 001. New
The Chairman, Central Board of Indirect of Finance, Department of Revenue New Delhi - 100 001. 6. One CC to Sri Venkatram Reddy Mantur Advocate [OPUC]
Two CCs to GP for Commercial Tax [OUT]
One CC to Sri Pasala Ponna Rao High court of A.P. [OPUC]
One CC to Ms. Santhi Chandra (Jr. SC for CBIC), Advocate [OPUC]
Three CD Copies Taxes and Customs, Ministry North Block, Central Secretariat, r High Court of Andhra Pradesh. Deputy Solicitor General of India TF f!
HIGH COURT DATED:05/03/2025 ORDER WP.No.5327 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.