Vijaya Sai Granites vs. The Union Of INDIA
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Cause title — parties, addresses and appearances
order or direction under Article 226 of the Constitution declaring the Assessment Order passed by Respondent No.3 in Form GST DRC-07 dated 10.04.2024 for the years 2018-19 under the Goods and Service Tax Act 2017 as illegal, arbitrary and contrary to the circular No. 122/41/2019-GST dated 05.11.2019 and circular No.2/2022 dated 01.08.2022 and set aside the sam^ with a consequential direction to the 3rd Respondent to afford a reasofiable, opportunity to the Petitioner to contest the matter and pass reasoned orders as per law. 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 suspend the Operation of the Summary of the Order in Form GST DRC-07 dated 10.04.2024 for the years 2018-19 under the Goods and Service Tax Act 2017. Counsel for the Petitioner: SRI RAVI TEJA GLIDE Counsel for the Respondent Nos. 2 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.1: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) The Court made the following: ORDER
APHC010089722025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) if [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: 5245/2025 Between: Vijaya Sai Granites ...PETITIONER AND The Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.RAVI TEJAGUDE 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 assessment order, in FORM GST DRC - 07, dated 10.04.2024, passed by the 3^^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period April-2018 to March-2019. This assessment order of the 3'^'^ respondent has .been challenged by the petitioner in this Writ Petition. s
f 2 RRR,J & Dr.KMK, W.P.No.5245 of 2025 This assessment order, in FORM GST DRC - 07, is challenged 2. by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 3. 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 Goyal \/s. 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.iC.”), had held that 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. 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, 5. issued by the C.B.i.C., had held that non-mention of a DIN number would ' 2022 (63) G.S.Jit! 286 (SC) " 2024 (88) G.S.T.L 179 (A.P.)
3 \ RRR,J &Or.KMR,J W.P.No.5245of 2025 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 6. 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 10.04.2024, issued by the 3'^ respondent, with a liberty to the 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 7. 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. ^ 2024 (88) G.S.T.L 303 (A.P.) K. TATA RAO DEPUTY REGISTRAR //// SECTION OFFICER To,
The Revenue Secretary, Union of India, Ministry of Finance, Department of Revenue, North Block New Delhi - 110 001. 2. The Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Assistant Commissioner of Service Tax, Sattenapalli Circle, Guntur-ll Division.
The Deputy Assistant Commissioner, Sattenapalli Circle, Guntur-ll Division.
One CC to Sri Ravi Teja Gude, 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
HIGH COURT DATED:05/03/2025 ORDER WP.No.5245 of 2025 ^ 1 7 MAR 2025 n ^ . Current Section . *9 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.