E Plus Projects PVT LTD vs. The Additional Comission
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Cause title — parties, addresses and appearances
Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Common Appellate Order of the First Respondent vide CTD Order No. DIN3730042419262, dated 30-04-2024, partly allowing and partly dismissing the Appeal filed against the Assessment Order vide CTD AO
7 * No. ZH3711210D96734, dated 05-11-2021, for the Financial Years 2017- 18 2018-19 and 2019-20 under the GST Acts, 2017, in so far as it relates the dismissal portion is contrary to law, facts and is illegal and further ^ol^,;th4 impugned Assessment Order of the Second Respondent which tif^es hot contain electronically generated DIN and which is an unsigned ^ erder is also invalid, non-est, deemed to never have been issued and not an order in the eye of law and without juri iction and illegal consequently set aside both the Orders. •" r m: : •w. % and 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 to grant stay of all further proceedings, including of tax, interest and penalty, pursuant to the impugned Assessment Order passed by the Second Respondent vide CTD AO No. ZH3711210D96734, dated 05-11-2021, for the Financial Years 2017-18; 2018-19 and 2019-20 under the GST Acts, 2017, as modified by the impugned Appellate Order of the First Respondent vide CTD Order No. DIN3730042419262, dated 30- 04-2024. recovery Counsel for the Petitioner ; SRI G. NARENDRA CHETTY Counsel for the Respondent Nos.1 to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
APHC010080172025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) •I [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: 4368/2025 Between: E Plus Projects Pvt Ltd ...PETITIONER AND The Additional Comission and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY 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, dated 05.11.2021, passed by the 2'"'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2017-18, 2018-19 and 2019-20. This assessment order of the 2"'^ respondent has been challenged by the petitioner in this writ petition. r--.
2 RRR, J & MRK, j % W.P.No.4368 of 2025
This assessment order is challenged by the petitioner grounds, including the ground that the said number. on various proceedings did not contain a DIN
Learned Government Pleader instructions, submits that there i for Commercial Tax, IS no DIN number on the impugned on assessment order.
The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act Supreme Court in the on came to be considered by the Hon’ble 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 on non-mention of a DIN number would ^ 20^ f^) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
3 RRR, J & MRK, J W.P.No.4368of2025 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 05.11.2021, 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. ^2004 (88) G.S.T.L. 303 (A.P.) SHAIK MOHD. RAFI ASSISTANTcREGISTRAR f //// SEC OFFICER To,
The Additional Commission, (ST), Appellate Authority, 40-5-19/9B, Back of NVKR Towers, Mogalrajapuram, Vijayawada, Krishna District, Andhra Pradesh-520010. 2. The Assistant Commissioner (ST)-II, Benz Circle, D. No. 40-6-28, Nirmala Complex, 1®‘ Floor, Nimagaa, soma Sankara Rao Road, Labbipet, Vijayawada, Krishna District, Andhra Pradesh - 520010. 3. The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh.
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The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi- 110001. 5. One CC to Sri G. Narendra Chetty, Advocate [OPUC]
One CC to Sri P. Ponna Rao, Deputy Solicitor General of India [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. (OUT)
Three C.D. Copies. Cnr
•I HIGH COURT DATED:19/02/2025 ORDER WP.No.4368 of 2025 k 22MAn025 I 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.