M/S. Ratha Services vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
order passed vide Order No.ZD371020026627P dated 23.10.2020 (Annexure P-1) and Summary orders passed for creating liability in Electronic Liability Register in Form GST DRC-07 vide Ref. No. ZD3711200012084 dated 10.11.2020 for FY 2019-20, ZD3711200012092 dated 10.11.2020 for FY 2018-19 and ZD371120001210J dated 0.11.2020 for FY (Annexure P-2) in violation of Section 75(4) and Section 73 of the COST Act, 2017 as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. B. Consequently, to issue a writ of mandamus or any other writ direction, or order quashing the proceedings of the 1st Respondent vide recovery notice in form DRC-13 dated 12.11.2020, and the proceedings of the 2nd Respondent vide recovery notice in form DRC-13 dated 15.11.2023 and 18.04.2024, and notice for attachment of movable property in form DRC-16 dated 10.01.2024. C. Consequently, to issue a writ of mandamus or any other writ, direction, or order directing Respondent No. 2, to refund the amount of interest paid of COST Rs. 1,58,007/- and SGST Rs.2,36,552/- by the Petitioner against the NO.ZD3711200012084 for FY 2019-20 and of Rs. 67,839/-recovered from Bank through Demand Draft dated 22.04.2024. may 2017-18 Demand Order Ref lA NO: 1 OF 2024 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 may be pleased to stay the operation of the proceedings of the 1st Respondent in demand order passed vide Order No. ZD371020026627P dated 23.10.2020 and consequent order for recovery passed in Form GST DRC-07 vide Ref. No.ZD3711200012084 dated 10-11-2020 in violation of Section 75(4) and Section 73 of the COST Act, 2017 in the interest of justice. lA NO: 2 OF 2024 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 direct the 2nd Respondent, to lift the Attachment dated 15.11.2023 of the Petitioner’s Bank Account in the State Bank of India, Vepagunta, Visakhapatnam and drop the recovery proceedings initiated. lA NO: 3 OF 2024 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 direct the 2nd Respondent, to stay the operation of the Notice for attachment and sale of movable goods u/s 79 in form DRC-16 dated 10.01.2024 for the Attachment of Movable property of 1 Furniture, 3 Personal computers and 1 Air Conditioner of the Petitioner. lA NO: 4 OF 2024 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 direct the 2nd Respondent, to lift the Attachment dated 18.04.2024 of the Petitioner’s Bank Account in the HDFC Bank Ltd, Jagadamba, Visakhapatnam. Counsel for the Petitioner: SRI. ANIL KUMAR BEZAWADA
Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order:
1 APHC010308382024 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 MAHESVIVARA RAO KUNCHEAM WRIT PETITION NO: 18926/2024 Between; M/s. Ratha Services ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S);
DEPUTY SOLICITOR GENERAL OF INDIA 2.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 23.10.2020, passed by the 2"^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period from 2017 to 2020, this order has been challenged by the petitioner.
2
This assessment order, in Form GvST DRC-07 is challenged 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 instructions, submits that there is no DIN number on the impugned assessment order. on 4. 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. on 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 ^ 2022 (63) G.S.T.L 286 (SC) ' 2024 (88) G.^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 23.10.2020, issued by the 2"^ respondent, with liberty to the 2'"'^ 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. " 2024 (88) G.S.T.L.303 (A.P.) A VIJAYA BABU ASSISTAr^T REGISTRAR //// SE N OFFICER To,
The Assistant Commissioner (ST), Dwarakanagar Circle, Visakhapatnam-I Division, P7MR - M2G,Thatichetlapalem, Boyapalem Visakhapatnam, Andhra Pradesh 530 016. 2. The Assistant Commissioner (ST), Siripuram Circle, Visakhapatnam-I Division, D-no. 8-1-63/10, Plot no. 15, Meher plaza, Nauka nagar. Upstairs Satyam super market, Peddawaltair, Visakhapatnam-530017
The Principal Secretary, Revenue Department, State of Andhra Pradesh, A.P. Secretariat, Velegapudi.
The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi.
One CC to Sri. Anil Kumar Bezawada Advocate [OPUC]
One CC to Deputy Solicitor General of India [OPUC]
Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
Three CD Copies GSC
HIGH COURT DATED:19/02/2025 ORDER WP.No.18926 of 2024 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.