M/S. Thiruimala Cabs vs. The Deputy Commissioner (State Taxes)
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Cause title — parties, addresses and appearances
or order or direction declaring the action of the 1st I Respondent in issuing assessment orders dated 25.10.2023 for the period 2017-18 to 2019-20 under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) and not affixing the signatures on the assessment orders, summary orders or the show cause notice, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1 Respondent to redo the assessment following the principles of natural justice. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of recovery of the disputed demand of Rs.92,61,412/- as per the impugned assessment order dated 25.10.2023 passed by the 1®* Respondent for the tax period 2017-18 to 2019-20, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner :SRI. SRINIVASA RAO KUDUPUDI Counsel for the Respondent No’s. 1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: SRI PASALA PONNA RAO, DY SOLICITOR GENERAL OF INDIA St The Court made the following ORDER:
APHC010075232025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] SeiS 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: 4176/2025 Between: ...PETITIONER M/s. Thiruimala Cabs AND ...RESPONDENT(S) The Deputy Commissioner State Taxes and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) served with an assessment order, in FORM The The petitioner was dated 25.10.2023, passed by the 1"' respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”), for the period 2017-2018 respondent has been DRC - 07 St 2019-2020. This assessment order of the 1 challenged by the petitioner in this Writ Petition. to 2 This assessment order, in FORM DRC - 07, is challenged by the 2. 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 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, \A/hich 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 ' 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
Commissioner, Special Circle, Visakhapatnam^ DIN number would require the order to be set aside. had also held that Deputy non-mention of a qforesaid judgments and the circular issued by the mention of a DIN number in the order, which was uploaded In view of the 6. C.B.I.C., the non in the portal, requires the impugned order to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the respondent, with 7. impugned proceedings, dated 25,10.2023, issued by the 1 conduct fresh assessment, after giving a DIN number to the said order. The a liberty to the respondent to notice to the petitioner and assigning a assessment order, till the date of receipt of limitation. There shall be no period from the date of the impugned of this order shall be excluded for the purposes order as to costs. miscellaneous applications, if any, shall stand As a sequel, pending closed. QH/ P U V.BHASKAR ® AslisTANT REGISTRAR 2024 (88) G.S.T.L. 303 (A.P.) //// To, (State Taxes), State Audit Team-2, O/o the of State Taxes Vijaya Elite, Kunchanalpalli Service
The Deputy Commissioner Chief Commissioner Road Tadepalli, Guntur District, Andhra Pradesh.
The Assistant Commissioner .(ST)-lll, Autonagar circle. No.II Division Vijayawada, Andhra Pradesh
The Deputy Assistant Commissioner (ST)-III, Autonagar circle. No.II Division Vijayawada, Andhra Pradesh Government Revenue (CT-II) Department,
The Principal Secretary to State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.
, Union of India, North Block Secretary (Finance) Ministry of Finance
The New Delhi 110001 RAO KUDUPUDl, Advocate [OPUC] DY SOLICITOR GENERAL OF CCto SRI. SRINIVASA SRI PASALA PONNA RAO
One
One CCto INDIA [OPUC] TAX, High Court Of Andhra GP FOR COMMERCIAL
Two CCS to Pradesh. [OUT]
Three CD Copies PRK
HIGH COURT DATED: 19/02/2025 ORDER WP.No.4176 of 2025 llJUlWH S 3: ' Current Secuon C9> 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.