BharatTaxGST

Kanaka Durga Enterprises vs. Assistant Commissioner (State Tax)

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WP/5001/2025HC Andhra PradeshGSTCNR APHC01009356202504 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5001 OF 2025 Between: M/s. Kanaka Durga Enterprises, Represented by the Proprietor Sri Venkateswara Reddy Mule Ground Floor, D.No.5-64-24, 2/19 TH line, Devi Estate, Brodipet, Guntur, Andhra Pradesh PIN 522002. ...PETITIONER AND 1. Assistant Commissioner (State Tax), Brodipeta Circle, D.No 11-1-73/Jinna Tower Center, Guntur, Andhra Pradesh, Pincode - 522001 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned show-cause Notice in Form GST REG-17 dated 20-11-2024 to cancel the registration and the orders of the cancellation of Registration in Form GST REG-19 dated 01-12-2024. lA NO: 1 OF 2025 ition under Section 151 CPC praying that in the circumstances kh.' stWed ih the affidavit filed in support of the writ petition, the High Court may suspend the order of the cancellation of registration dated 01- be pleased to 12-2024 in Form GST REG-19 for the above detailed reasons Counsel for the Petitioner.SRI J N VENKATA SURESH KUWIAR Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010093562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (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 PFTITIQN NO: 5001/2025 Between: ...PETITIONER Kanaka Durga Enterprises AND Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX Court made the following Order: (perHon’ble sn Justice R. Raghunandan Rao) order for cancellation of registration, respondent under the Goods and 2017 [for short “the GST Act"). The said order of the 1*' respondent has been challenged by the petitioner in this Writ Petition. ...RESPONDENT(S) The The petitioner was served with an dated 01.12.2024, passed by the 1®‘ Services Tax Act,

2.

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.KMR,J Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned order. on Learned

3.

The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble 4. of India & Ors Court, after noticing the provisions of the Act and the The Hon’ble Supreme circular issued by the Central Board of Indirect Taxes and Customs (herein G.B.I.C/’), had held that an order, which does not contain a DIN referred to as number would be non-est and invalid.

5.

A Division Bench of this Court in the case of M/s. Cluster 2 Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa on Enterprises the basis of the circular, dated 23.12.2019. bearing No.128/47/2019-GST DIN number would issued by the C.B.I.C., had held that non-mention of Deputy Commissioner, Speciai Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. 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.

6.

In view ' 2022 (63) G.S.T.L. 286 (SC) " 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

RRR,J & Dr.KMRJ Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 01.12.2024, issued by the 1®* respondent, with a liberty to the 1®* respondent to take up further proceedings, after giving a notice to the petitioner and assigning a DIN number to the said order. There 7. shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. A. VIJAYA BABU ASSISTANT REGISTRAR //// SECTION OFFICER To,

1.

Assistant Commissioner (State Tax), Brodipeta Circle, D.No 11-1-73/ Jinna Tower Center, Guntur, Andhra Pradesh, Pincode - 522001

2.

The Secretary, State of Andhra Pradesh, Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503. 3. One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC]

4.

Two CCs to GP FOR COMMERCIAL TAX ,High Court of Andhra Pradesh. [OUT]

5.

Three C.D.Copies nm

HIGH COURT DATED:05/03/2025 ORDER WP.No.5001 of 2025 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.