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 HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 3818 OF 2025 Between: M/s. Preca Solutions India Private Limited, D No.40-9-1/18, Vasavya Nagar, Near Benz Circle, Nirmala Convent Road, Krishna, Andhra Pradesh, 520910 Represented by its Managing Director, Mr. Gottipati Veera Venkata Satish, S/o. Rama Koteswara Rao, Aged about 55 years, R/o. 40-25-27, Maseed Street, Patamata Lanka, Vijayawada, Andhra Pradesh - 520010. ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Autonagar Circle, Vijayawada II Division, Andhra Pradesh - 520 003. 2. The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144. 3. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department Commercial Tax, A.P. Secretariat, Velagapudi - 522 503. ...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 a writ, order, or direction, more particularly one in the nature of a Writ of Mandamus declaring that impugned Order in Form DRC-07 vide Ref. No. ZD370124003918G dated 08-01-2024 passed by the Respondent N0.I under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles Constitution of India, and to 14. 19(1)(g) and 265 of the same. consequently set aside the ti jA NO: 1 OF 2C)7fi Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances m support of the writ petition, the High Court may be pleased to stay operation of impugned Order in Form DRC-07 vide 08-01-2024 passed by Respondent No. Ref. No. ZD370124003918G dated 1. Counsel for the Petitioner: SRI PASUPULETI Counsel for the Respondents:

The Court made the following: ORDER VENKATA PRASAD GP FOR COMMERCIAL TAX

i,: APHC010022872025 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: 3818/2025 Between; M/s. Preca Solutions India Private Limited ...PETITIONER AND The Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD 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, in FORM GST DRC - 07, dated 08.01.2024, passed by the 1®‘ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period April, 2018 - March, 2019. This assessment order of the 1®‘ respondent has been chaUenged 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 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 \/s. 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 ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

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 08.01.2024, issued by the respondent, with 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 no 7. St a liberty to the 1 order as to costs. ‘ .r As a sequel, pending miscellaneous applications, if any, shall stand closed. P.U.V.BHASKAR RAO ASSISTANT REGISTRAR 2024 (88) G.S.T.L. 303 (A.P.) //// SECTION OFFICER To,

The Assistant Commissioner of State Tax, Autonagar Circle, Vijayawada II Division, Andhra Pradesh - 520 003. 2. The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144. 3. The Principal Secretary, Revenue Department Commercial Tax, State of Andhra Pradesh, A.P. Secretariat, Velagapudi - 522 503. 4. One CC to Sri Pasupuleti Venkata Prasad, Advocate [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 *“o7fes^ I 11 JtM 20^5 f) Curreni aiection WP.No.3818 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS