Gudur Abdul Gaffar vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
Order or Direction more particularly in the nature of MANDAMUS declaring the action of the First Respondent in passing the impugned Order of Cancellation of Registration vide Reference No. ZA370225018345Q, dated 10- 02-2025, cancelling the GST Registration of the Petitioner without DIN and pursuant to show cause notice which also does not contain DIN, and in a pre-judged manner and on grounds not mentioned in the show cause notice, and not revoking the same though the Petitioner filed Application dated 15-02-2025, as arbitrary, capricious, high-handed, violative of the principles of natural justice.
violative of the fundamental right guaranteed Constitution of India and illegal and direct the First Respondent to Petitioner. under Article 19 (1) (g) of the consequently set aside the same and restore the GST Registration of the lA NO: 1 OF Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the writ petition, the High Court of the impugned Order of may be pleased to grant stay of operation Cancellation of Registration vide Reference No. ZA370225018345Q dated 10- 02-2025, passed by the First Respondent. Counsel for the Petitioner : SRI G. NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL The Court made the following: ORDER TAX
w.swr-'w' APHC010096342025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) IS [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: 5280/2025 Between: Gudur Abdul Gaffar ...PETITIONER AND The Assistant Commissioner st and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an order for cancellation of registration, dated 10.02.2025, passed by the 1®* respondent under the Goods and st Services Tax Act, 2017 [for short “the GST Act”]. The said order of the 1 respondent has been challenged by the petitioner in this Writ Petition.
This impugned order, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
2 ■i? RRR,J & Dr.KMRJ if W.P.No.5280 of 2025 Learned Government Pleader for Commercial Tax, on 3. instructions, submits that there is no DIN number on the impugned 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-esf 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 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. ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2'024i88) G.S.T.L. 303 (A.P.)
3 'Y /?/?/?,J & Dr.KMR,J W.P.No.5280of2025 Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 10.02.2025, issued by the 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 shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. B.PRASADA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner(ST), Adoni, III Road, S.K.D. Colony Adorn, Kurnool District, Andhra Pradesh - 518003. Government, Revenue (CT) Department State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi Guntur District, Andhra Pradesh. ^
One CC to Sri G. Narendra Chetty, Advocate [OPUC] [OUT?^^ *° GP for Commercial Tax, High Court of Andhra Pradesh.
Three C.D. Copies. Cnr
HIGH COURT DATED:05/03/2025 ORDER OF ANOH^ WP.No.5280 of 2025 = U JUL 2025 aj . Current Secnon . 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.