M/S. Preca Solutions INDIA Private Limited vs. The Assistant Commissioner Of State Tax - Andhra Pradesh High Court, 18 February 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE | PRESENT * THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO ►I f>>/ AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM. WRIT PETITION NO: 3796 OF 2025 Between: M/s. Preca Solutions India Private Limited, DNO.40-9-1/18, Vasavya Nagar, Near Benz Circle, Nirmala Convent Road, Krishna, Andhra Pradesh, Represented by its Managing Director, Mr Gottipati Veera Venkata S/o. Rama Koteswara Rao, Aged about 55 Street, Patamata Lanka, Vijayawada, Andhra Pradesh - 520010 520010 Satish, years, R/o. 40-25-27, Maseed ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Autonagar Circle, Vijayawada II Division, Andhra Pradesh - 520 003. 2. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department Commercial Tax, A.P. Secretariat, Velegapudi - 522 503 3. Union of India, Ministry of Finance, Represented by its Secretary, Block, New Delhi-110001 North ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a writ, order, or direction may more particularly one in the nature of a Writ of Mandamus declaring that impugned Order in Form DRC-07 vide Ref. No. ZD370124003925L dated 08-01-2024 passed by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 as being v^id, arbitrary, illegal, \A/ithout jurisdiction, without authority of law apart from being, violative of Articles 14, 19(1)(g) and 265 of the Constitution of India te ' *1 "rid consequently set aside the same. r'""' / lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased may be pleased to stay operation of impugned

Order in Form DRC-07 vide Ref. No. ZD370124003925L dated 08-01-2024 passed by Respondent No.

Counsel for the PetitionerrSRI PASUPULETI VENKATA PRASAD Counsel for the Respondents No.1,2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI P PONNA RAO (SC FOR CENTRAL GOVERNMENT) The Court made the following: ORDER I

Vl APHC010022922025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) f [3508] WEDNE AY, THE NINETEENTH 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: 3796/2025 Between; ...PETITIONER M/s. Preca Solutions India Private Limited, AND ...RESPONDENT(S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner:

PASUPULETI VENKATA PRASAD Counsel for the Respondent{S):

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, in FORM GST DRC - 07, dated 08.01.2024, passed by the respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period April, 2019 - March, 2020. This assessment order of the 1®^ respondent has been challenged by the petitioner in this Writ Petition.

2 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 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 4. 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 \ 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.T.L. 286 (SC) "2024 (88) G.S.T.L. 179 (A.P.)

£ 3 Deputy Commissioner, Special Circle, Visakhapatnam^, had also hold 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 08.01.2024, issued by the 1®* respondent, with respondent to conduct fresh assessment, after giving a 7. St a liberty to the 1 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 as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. 12024 (88) G.S.T.L.303 (A.P.) J SAROJA assistant registrar //// SECTION OFFICER To, Circle, Vijayawada II of State Tax, Autonagar ^ The Assistant Commissioner Division, Andhra Pradesh - 520 003. Principal Secretary, State of Andhra Secretariat, Velegapudi - 522 503 Pradesh, Revenue Department

The Commercial Tax, A.P. , North Block, New Delhi- of India, Ministry of Finance

The Secretary, Union 110001

One

Two CCS to [OUT]

One CC to G0VERNMENT)[0PUC]

Three C.D.Copies VENKATA PRASAD, Advocate [OPUC] High Court of Andhra Pradesh. SRI. P. PONNA RAO, Advocate (SC FOR CENTERAL CC to SRI. PASUPULETI GP FOR COMMERCIAL TAX, -mi nm

/i HIGH COURT DATED: 19/02/2025 ORDER WP.No.3796 of 2025 DISPOSING OF THE WP WITHOUT COSTS