M/S. Arrow Advertising INDIA Private Limited vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
order or direction declaring the action of the Respondent in issuing assessment order dated 28.8.2024 for the period 2019-20 and 2020-21 under the Goods and Service Tax Act. 2017 in Form DRC -07 without generating the Document Identification Number (DIN) on the summary order or the show cause notice as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1 Respondent to redo the assessment following the principles of natural justice. be or lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 28.8.2024 passed by the 1st Respondent for the tax period 2019-20 and 2020-21, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI. SRINIVASA RAO KUDUPUDI 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 The Court made the following order:
APHC010106322025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) ■ [3525] 1;^ 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: 5493/2025 Between; ...PETITIONER M/s. Arrow Advertising India Private Limited AND ...RESPONDENT(S) The Assistant Commissionerst and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan RaoJ The petitioner was served with the assessment order, in Form respondent, under the St GST DRC-07, dated 28.08.2024 passed by the 1 Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2019-20 and 2020-21. This assessment order of the 1®^ respondent has been challenged by the petitioner in this Writ Petition. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said prpceedings did not contain a DIN number.
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 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 . The Hon-ble Supreme Court, after noticing the provisions of the Act circular issued by the Central Board of Indirect referred to as “C.B.I.C.”), had held that of India <S Ors\ and the Taxes and Customs (herein 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. Commissioner (ST)-2, Kadapa ^ 23.12.2019, bearing No. 128/47/2019-GST, on non-mention of a DIN number would Visakhapatnam^, had also held that require the order to be set aside. non-mention of a DIN number would
In view of the aforesaid judgments C.B.I.C., the uploaded in the portal. and the circular issued by the non-mention of a DIN number in these orders, which was requires the impugned order to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the Show-cause notice, in Form GST DRC-07, dated 28.08.2024 respondent, with liberty to the 1 after giving notice to the | order. The period from the date passed by the V' assessment, petitioner and assigning a DIN number to the said of the impugned assessment order, till the respondent to conduct fresh 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (S^GtSjt.L. 179 (A.P.) 2024 (88) G.S.T.L. 303 (A.P.)
3 date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. P VINOD KUMAR EGISTRAR OFFICER ASSISTAN 7^SECTI( //// To,
The Assistant Commissioner(ST), Ramavarappadu circle, Vijayawada, Andhra Pradesh.
The Branch Manager, ICICI Bank Limited, Jubilee Hills Branch, D.N0.8- 2-293/A/1268, Plot No. 1268, Road No.36, Jubilee Hills, Hyderabad, Telangana State
The Principal Secretary to Government, State of Andhra Pradesh, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary (Finance), Union of India, Ministry of Finance, North Block New Delhi 110001
One CC to Sri. Srinivasa Rao Kudupudi Advocate [OPUC]
One CC to Sri. Pasala Ponna Rao, Deputy Solicitor General of India [OPUC]
Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
Three CD Copies GSC
HIGH COURT DATED;05/03/2025 ORDER WP.No.5493 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.