Avr Agencies vs. The State Of Andhra Pradesh
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
Order or Direction particularly one in the nature of Writ of Mandamus declaring a. the impugned unsigned Summary of Show Caused Notice issued in FORM GST DRC 01 vide Reference NO.ZD3707230127973 dt 17.07.2023 passed by the 2nd Respondent as being as illegal, arbitrary, violative of the in more
of GST Act 2017, void, non-est in the eyes of law, contrary to provisions the Article 19(1)(g) of the Constitution of India, without juri iction and consequently set aside the same b. the impugned unsigned Summary of Order issued in FORM 07 vide Reference No.ZD370923011733E dt 19.09.2023 passed by the 2nd Respondent as being as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India, without juri iction and consequently set aside the same. 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 Stay the operation of impugned Unsigned Summary of Order issued in FORM GST DRC - 07 vide Reference No.ZD370923011733E dt; 19.09.2023 passed by the 2nd Respondent pending disposal of the present Writ Petition. Counsel for the Petitioner: SRI. MALIREDDY GOWTHAM Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010074982025 0ES n.3r:>r IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (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: 4119/2025 Between: ...PETITIONER Avr Agencies AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.MAL1REDDY GOWTHAM Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order; (pertion’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 19.09.2023, passed by the 2"'‘ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period April, 2021 - March, 2022. This assessment order of the 2'"'^ respondent has been challenged by the petitioner in this vyrit Petition.
T"’ 2
This assessment order is challenged by the petitioner grounds, including the ground that the said proceedings did not contain a DIN number. on various
Learned Government Pleader for Commercial instructions, submits that there is no DIN number on the impugned assessment order. Tax, on The question of the effect of non-inclusion of DIN number 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. 4. on 5. 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 non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \/s. The , on ^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 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 19.09.2023, issued by the 2"^^ 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 shalf be excluded for the purposes of limitation. There shall be order as to costs-. 7. nd a liberty to the 2 no i.r li As a seqyel, pending miscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L 303 (A.P.) P.U.V.BHASKAR RAO assistant registrar //// SECTION OFFICER To,
The Principal Secretary Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District.
The Assistant Commissioner (ST), Ongole-1 Circle, Ongole, Prakasam District.
One CC to Sri. Malireddy Gowtham Advocate [OPUC]
Two CCS to GP for Commercial TAX, High Court Of Andhra Pradesh. [OUT]
Three CD Copies GSQ
r HIGH COURT DATED: 19/02/2025 ORDER WP.No.4119 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.