BharatTaxGST

M/S. Vijaya Sai Modulars vs. The State Of Andhra Pradesh

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WP/4997/2025HC Andhra PradeshGSTCNR APHC01009614202524 February 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Petitioner: SRI SINGAM SRINIVASA RAOFor 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) TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE a PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4997 OF 2025 Between: M/s. Vijaya Sai Modulars, D.No. 50, 51, BIcok No. A-03, New Auto Nagar, Vijayawada, Krishna District, Andhra Pradesh, Represented by its Proprietrix, Smt.T Vijaya Kumari, W/o. T Durga Prasad ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP. The Assistant Commissioner (ST), Penamaluru Circle, No. Ill Division, Vijayawada The Deputy Assistant Commissioner(ST)-l, Penamaluru Circle, No-Ill Division, Vijayawada. The Deputy Assistant Commissioner (ST)-III, Penamaluru Circle, No. Ill Division, Vijayawada. The Branch Manager, Syndicate Bank, Siddhartha Nagar Branch, Mogalrajpuram, Vijayawada. 2. 3. 4. 5. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring that the assessment order Dt. 27-04-2024 passed by the O'"* respondent for the tax period 2018-2019 on best judgment basis without providing any opportunity to the petitioner as illegal, arbitrary, violation of principles of natural justice, contrary to the provisions of the GST Act, 2017, contrary to the circulars issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, ,,49(1 )(9) and 265 of the Constitution of the India and consequently set aside ffle same along with Form GSTDRC-13, dated 06.02.2025 issued by the 4th respondent. "m 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 all further proceedings, including recovery, pursuant to the Impugned assessment order passed by the 3rd respondent Dt. 27-04-2024, for the tax period 2018-2019 pending disposal of the Writ petition. Counsel for the Petitioner: SRI SINGAM SRINIVASA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010096142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] 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: 4997/2025 Between: ...PETITIONER M/s. Vijaya Sai Modulars AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.SINGAM SRINIVASA RAO 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, dated 27.04.2024, passed by the 3'^^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period 2018-2019. This assessment order of the 3'''^ respondent has been challenged by the petitioner in this Writ Petition. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN 2. number.

RRR,J & MRKJ Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned assessment order. 3. on 4. 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-est and invalid.

5.

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ on thie. 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. ' 2022 (63) G.S.T.L. 286 (SC) ^2024 (88)G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

RRR,J & MRK,J 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.

6.7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 27.04.2024, issued by the 3^^ respondent, with a liberty to the 3'^ 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 order as to costs. no As a sequel, pending miscellaneous applications, if any, shall stand closed. K. SRINIVASA RAJU ASSISTANTjREGI^^R OFFICER //// To, SE I®"®,'®"''; Department, State of Andhra Pradesh, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP. No. Ill Division, 7,!?® Assistant Commissioner (ST), Penamaluru Circle Vijayawada

3.

The Deputy Assistant Commissioner(ST)-l, Penamaluru Circle Division, Vijayawada.

4.

The Deputy Assistant Commissioner (ST)-III, Penamaluru Circle Division, Vijayawada.

5.

The Branch Manager, Syndicate Bank, Siddhartha Nagar Branch Mogalrajpuram, Vijayawada.

6.

One CC to Sri Singam Srinivasa Rao, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh.

8.

Two CD Copies No-Ill , No. Ill RAM /

HIGH COURT DATED:25/02/2025 ORDER 1 © o * 0 ^ MAR 2025 ^ ^ Current Section . WP.No.4997 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.