BharatTaxGST

M/S. Sai Manikanta Electrical Contractors vs. The Assistant Commissioner (St)

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WP/5034/2025HC Andhra PradeshGSTCNR APHC01009486202504 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI PASUPULETI VENKATA PRASADFor 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 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5034 OF 2025 \ Between: M/s. Sai Manikanta Electrical Contractors, 9-457, Sanjavi Nagar Colony Visalakshi Nagar, Visakhapatnam Andhra Pradesh- 530043 Represented by its Partner, Shri Ramba Sanyasi Rao, S/o. Ramba Yerri Naidu, aged about 33 years, R/o. 9-6-41, GF-1, Laxamana Rao Nilayama, Opp Shivji Park Main Gate Beside S.V.R. Curry Point, Visakhapatnam ...PETITIONER AND 1. The Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam-ll Division, D.No. 9-17-16/A, Rana Building, Opp. Rama Talkies Road, Vishakapatnam-530003 2. The Deputy Commissioner (ST), O/o. The Joint Commissioner (ST), Visakhapatnam 2 Division, Chinagadhili, Arilova, Andhra Pradesh 3. The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugatlu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144 4. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department Commercial Tax, A.P. Secretariat, Velegapudi - 522 503 ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction, more particularly one in the nature of a Writ of Mandamus declaring that impugned Order vide Ref. No. vide Ref. No. AD371123006815B dated 04.12.2024 Forni DRC-^07 for different years, as follows ZD371224003099L (2017-18) 'ZD3712240031109 ZD3712^003118T along with (2018-19), ZD3712240031133 (2019-20) (2020-21), D3712240031240 (2021-22), ^ZD3772240031290 (2022-23) passed by the Respondent No.1 under the V and provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India consequently set aside the same. and to lA NO: 1 OF 2Q2fi 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 stay operation of impugned Order vide Ref. No. AD371123006815B dated 04.12.2024, along with Form DRC-07 for different years, as follows: ZD371224003099L (2017-18), ZD3712240031109 (2018- 19), ZD3712240031133 (2019-20) ZD3712240031240 (2021-22), and ZD371224003129Q (2022-23) passed by Respondent No. 1. ZD371224003118T (2020-21), Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010094862025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0SE [3525] r 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: 5034/2025 Between: M/s. Sai Manikanta Electrical Contractors, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S):

1.

GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC - 07, dated 04.12.2024, passed by the 1®' respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period July, 2017 to March, 2023. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition.

2 RRR,J & Dr.KMR,J W.P.No.5034 of 2025 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.

2.3.

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order. The question of the effect of non-inclusion of DIN number 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.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est an6 invalid. 4. on 5. 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.)

oj zuz^ 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.

6.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 04.12.2024, issued by the 1"' respondent, with 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 order as to costs.

7.

St a liberty to the 1 As a sequel, pending miscellaneous applications, if any, shall stand closed. ' 2024 (88) G.S.T.L. 303 (A,P.) B CHITTI JOSEPH assistant fllCER //// SECTIO X To,

1.

The Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam-ll Division, D.No. 9-17-16/A, Rana Building, 0pp. Rama Talkies Road, Vishakapatnam-530003

2.

The Deputy Commissioner (ST), O/o. The Joint Commissioner (ST), Visakhapatnam 2 Division, Chinagadhili, Arilova, Andhra Pradesh

3.

The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugatlu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144

4.

The Principal Secretary, Revenue Department Commercial Tax, A.P. Secretariat, Velegapudi - 522 503

5.

One CC to Sri Pasupuleti Venkata Prasad Advocate [OPUC]

6.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 7 Throo .Pn P.nnioc

HIGH COURT DATED:05/03/2025 ORDER WP.No.5034 of 2025 ^ 1 ^ JUL 2025 ^ rrentSectioaxCy^ C«» 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.