M/S Challa Infra Projects PVT.LTD. vs. Assistant Commissioner (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 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO ^ AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4524 OF 2025 Between: M/s Challa Infra Projects Pvt. Ltd., Rep.by its Authorised Director Sri Samreddy Rakesh Reddy, Door No.5-414/1, Venkateswara Nagar, 1st Lane, Kurnool Road Ongole, Prakasam District, Andhra Pradesh PIN 523002. ...Petitioner AND 1. Assistant Commissioner (State Tax), Ongole-1 Circle, Ongole, Prakasam District, Andhra Pradesh, PIN.523002. 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District) AP PIN - 522 503 ’ 3. Appellate Authority and Additional Commissioner (ST), Tirupathi, Andhra Pradesh PIN 517501. ...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, order or direction, more in the nature of Writ of Mandamus, setting aside the alleged show-cause Notice dated 06-06-2023, and the alleged order dated 18-07-2023 and it summary •dated 02-08- 2023 issued by the Respondent Nol and the appeal orders %.*pas^d by the Respondent No.3 on 30-12-2024 under the GST Acts. ^ \ lA NQ^ 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 stay the collection of the disputed tax, interest, late fees penalty of Rs.4,98,382 for the various reasons mentioned in detail in the part-B of this affidavit; and to pass such other order or orders in the interest of Justice, lest the Petitioner will be put to irreparable loss. The impugned claimed order of the Respondent No.1 dated 18-07- 2023 has no legs to stand. Besides, the balance of convenience is clearly in favour of the petitioner and against the Respondents. Counsel for the Petitioner: SRI. J.N VENKATA SURESH Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order: . ■! and economic KUMAR

€ APHC010080262025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 4524/2025 Between: M/s Challa Infra Projects Pvt.ltd. ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following: (per Hon'bole Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 18.07.2023, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period April, 2021 to March, 2022, this order has been challenged by the petitioner. I

This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said 2. 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 4. proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal 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^, on 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 DIN number would " 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.)

I T' ■ 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 18.07.2023, issued by the 1"‘ respondent, with liberty to the 1®* respondent to conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. 3 2024(88)G.S.T.L 303 (A.P) B PRASADA RAO ASSISTANTR^STRAR SECTION OFFICER

The Assistant Commissioner (State Tax), Ongole-1 Circle, Ongole, Prakasam District, Andhra Pradesh, PIN.523002. 2. The Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503

The Appellate Authority and Additional Commissioner (ST), Tirupathi, Andhra Pradesh PIN 517501. 4. One CC to Sri J.N Venkata Suresh Kumar Advocate [OPUC]

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

Three CD Copies //// To, GSC

0 HIGH COURT DATED: 19/02/2025 ORDER WP.No.4524 of 2025 DISPOSING THE WP WITHOUT COSTS