M/S Khaleel Bhai Family Restaurant vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
Order in Form GST DRC-07 dated 24.08.2024, passed by the 2'^^ Respondent and levying tax under Section 74(10) of the CGST/APGST Act, 2017 and interest and penalty for the tax period 2022-23 (April-2022 to March -2023) without authorisation, without DIN in the order, the Summary of the order in Form GST DRC-07 and the Summary of the Order and without Signature of the 1 Respondents in the Order, Summary of the Order in Form GST DRC- 07 dated 24.08.2024 St nd and 2 as arbitrary, contrary to the provisions of the CGST/APGST Act. 2017, without establishing any fraud/misstatemen t and irregularities of the Petitioners the orders and summary of order as contemplated under Section 74(10) of the CGST/APGST Act 2017, which is not valid in the eye of law and as illegal arbitrary, without juri iction, bias, frivolous, and in violation of Principles of Natural Justice and contrary to Article 14 of the Constitution of India, as null and void. 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 Order, dated 24.08.2024, the Summary of the Order in Form GST DRC-07, dated 24.08.2024 and Summary of the Order, dated 22,08.2024 passed by the 1st and 2nd Respondent, for the tax period 2022-23, under CGST/APGST Act, 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010085472025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) // /; [3508] / y-c TUE AY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4754/2025 Between: M/s Khaleel Bhai Family Restaurant ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.VENKATRAM REDDY MANTUR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, under FORM GST DRC - 07, dated 24.08.2024, passed by the 2^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period April 2022 to March 2023. This assessment order of the 2"^ respondent has been challenged by the petitioner in this writ petition.
2 RRR, J 'SrMRK, W.P.No.4754 of2025^^ This assessment order is challenged by the petitioner, on various 2. grounds, including the ground that the said proceedings 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 4. 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-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 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 ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
3 RRR, J & MRK, J W.P.No.4754of2025 * r 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.
Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 24.08.2024, issued by the 2"^ respondent, with liberty to the 2"^^ respondent to conduct fresh assessment, after giving 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 7. as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. " 2024 (88) G.S.T.L. 303 (A.P.) K J RAJA^BABU ASSISTANT R^ISTRAR \ //// SECTION OFFICER To,
The Assistant Commissioner, (ST), O/o The Additional Commissioner of State Tax, Regional GST Audit and Enforcement (ST), 2'^'^ Floor, Door No 27-6-106, Prakasam Road, Governorpet, VIJAYAWADA, NTR District, Andhra Pradesh - 520002. 2. The Deputy Assistant Commissioner (ST), Penamaluru, Vijayawada-Ill, Vijayawada, Andhra Pradesh
The Secretary, (Commercial Taxes Department), State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati, Guntur District, Andhra Pradesh.
The Principal Secretary, Union of India, Ministry of Finance, North Block, New Delhi-110 001. 5. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-100 001. 6. One CC to Sri Venkatram Reddy Mantur, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Three CD Copies RAM vna
s HIGH COURT DATED:25/02/2025 Of o II ORDER 2/175 'O' *9, S^^Curremi,eciion . WP.No.4754 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.