Khaleel Bhai Family Restaurant vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
order as 2017, which is not valid in the eye of law and as illegal, arbitrary, without juri iction frivolous, and in violation of Principles of Natural Justice Article 14 of the Constitution of India, as null and void. contemplated under Section 74(10) of the CGST/APGST Act bias, and contrary to lA NO: 1 OF 2Q2fi Petition under Section 151 CPC circumstances stated in the affidavit filed i is filed praying that in the in support of the petition, the High operation of the order, dated 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 1®‘ and 2"^^ respondent, for the tax period 2017-18, 2017, pending disposal of the above Writ Petition. Court may be pleased to suspend the 23.08.2024, the under CGST/APGST Act Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX
Counsel for the Respondent Nos. 4: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) Counsel for the Respondent No.5: MS. SANTHI CHANDRA (SC FOR CBIC) The Court made the following: ORDER
* APHC010090792025 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: 5175/2025 Between: Khaleel Bhai Family Restaurant ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) 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 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 July-2017 to March-2018. This assessment order of the 2^^ respondent has been challenged by the petitioner in this Writ Petition.
RRR,J & Dr.KMRJ ^ - 07, is challenged
This assessment order, in FORM GST DRC by the petitioner. on various grounds, including the ground that proceedings did not contain a DIN number. the said
Learned Government instructions, submits that there i assessment order. Pleader for Commercial Tax, on IS no DIN number on the impugned
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! I/s. Union of India & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act Indirect Taxes and Customs (herein an order, which does not contain a DIN and the circular issued by the Central Board of referred to as “C.B.I.C.”), had held that number would be non-est and invalid.
A Division Bench of this Court i Enterprises \/s. The Deputy Assistant the basis of the circular, dated 23. issued by the C.B.I.C., had held that in the case of M/s. Cluster Commissioner (ST)-2, Kadapa ^ , on 12.2019, bearing No. 128/47/2019-GST, non-mention of a DIN number would proceedings. Another Division Bench of case of Sai Manikanta Electrical Contractors mitigate against the validity of such this Court in the t/s. The ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.)
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 no 7. order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) B CHITTI JOSEPH ASSISTANT REGISTRAR p/K SECTION OFFICER 1 The Assistant Commissioner, 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, 4 The Secretary, Union of India, Ministry of Finance, North Block, New Delhi- 110 001,
The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi- 100 001. //// To,
One CC to Sri Venkatram Reddy Mantur Advocate [OPUC]
One CC to Ms. Santhi Chandra (SC for CBIC) Advocate [OPUC]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Three CD Copies TF
i HIGH COURT DATED:05/03/2025 ORDER WP.No.5175 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.