M/S Challa Infra Projects PVT.LTD. vs. Assistant Commissioner (State Tax) - Andhra Pradesh High Court, 18 February 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVAj (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUAR^ 0 TWO THOUSAND AND TWENTY FIVE PRESENT ^ THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO m > Oh y . sa AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4389 OF 207.*^ Between: M/s Challa Infra Projects Pvt.Ltd., Rep.by its Authorised Director Sri Samreddy Rakesh Reddy, Door No.5-414/1, Venkateswara Nagar Kurnooi Road, Ongole, Prakasam District, Andhra Pradesh, PiN 523002 1st Lane, ...PETITIONER AND 1. Assistant Commissioner (State Tax) Prakasam District, Andhra Pradesh, PIN.523002. 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Buildings Velagapudi, Mangalagiri Mandal, Guntur (District) 522 503 3. Appellate Authority and Additional Commissioner Andhra Pradesh PIN 517501. Ongole-1 Circle, Ongole, Secretariat AP, PIN - (ST), Tirupathi, ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction the nature of Writ of Mandamus, setting aside the alieged show-cause Notice dated 06-06-2023 along with its summary in Form GST DRC-01 dated 07- 06-2023 and the alleged order dated 18-07-2023 and it summary in Form GST DRC-07 dated 02-08-2023 issued by the Respondent No.1 and the appeal orders passed by the Respondent No.3 on 30-12-2024 under the GST Acts. >4A 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 stay the collection of the disputed tax, interest, late fees and penalty of Rs.5,04,742 for the various reasons mentioned in detail in the part-B of this affidavit: and to pass such other order or orders in the interest of Justice, lest the Petitioner will be put to irreparable economic loss. The impugned claimed order of the Respondent No: 1 dated 18-07-2023 has no legs to stand. Besides, the balance of convenience is clearly in favour of the petitioner and against the Respondents. Counsel for the Petitioner :SRI. J.N VENKATA SURESH KUMAR Counsel for the Respondent No’s. 1 to 3: GP FOR COMMERCIAL TAX

The Court made the following ORDER:

^•4 APHC010080252025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0:*S [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: 4389/2025 Between: ...PETITIONER M/s Challa Infra Projects Pvt.ltd. AND ...RESPONDENT{S) Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR 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, under FORM GST DRC - 07, dated 18.07.2023, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21. This assessment order of the 1®' respondent has been challenged by the petitioner in this writ petition.

This assessment order 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. 3. 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 \/s. 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 '2022 (63)G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)

RRR,J&MRK,J^ W.P.No.4389 of 2025 , had also held that order to be set aside, circular issued by the in the order, which was uploaded order to be set aside. , Special Circle, Visakhapatnam^ Deputy Commissioner mention of a DIN number would require the non- and the aforesaid judgments In view of the 6. -mention of a DIN number in C.B.I.C., the non in the portal, requires the impugned of, setting aside the with this Writ Petition is disposed

Accordingly 7. , issued by the respondent dated 18.07.2023 conduct fresh assessment, after giving notice to impugned proceedings respondent to liberty to the The period from number to the said order and assigning a DIN the petitioner of receipt of this order assessment order, till the date date of the impugned excluded for the purposes order as to the of limitation. There shall be no shall be costs. if any, shall stand miscellaneous applications sequel, pending As a closed. U-SR1 ^SSISTANT^'STRAR sec^n officer ^^"20^(88) G.S.T.L. 303(A.P.) //// Ongole-1 Circle, Ongole To Commissioner (State Tax) Pradesh, PIN.523002. 1. The Assistant Prakasam District, Andhra A /.ji-iro PradGsh Government ot Andhra Kraaesn, ^ - ad pin-522 503 commissioner (ST), Tirupathi of 3. The Appellate Andhra Pradesh PIN 517501. 4. One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC]

Two CCS to GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT]

Three CD Copies PRK

HIGH COURT DATED; 19/02/2025 rcr ^ t 0 7 JUL 2025 j ORDER WP.No.4389 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS