M/S. Avr Agencies vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Writ Order or Direction, particularly one in the nature of WRIT OF WRIT OF MANDAMUS declaring may more a. the impugned unsigned Summary of Show Caused Notice issued i n FORM GST DR - 01 vide Reference NO.ZD370723012803I dt 17.07.2023 passed by the 2 nd 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 b. the impugned unsigned Summary of Show Caused Notice issued i n FORM GST DR - 0^ vide Reference NO.ZD3709230117376 dt
V,' 19.09.2023 passed by the 2^'^ 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. j . IA 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.ZD3709230117376 dt: 19.09.2023 passed by the 2"^^ 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:
/ APHC010075022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) =■0 [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: 4144/2025 Between: M/s. Avr Agencies ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.MALIREDDY GOWTHAM Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sh 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, 2019 - March, 2020. This assessment order of the 2'^'^ respondent has been challenged by the petitioner in this Writ Petition.
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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, on 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 ('/?ere/>? referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-esf 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 of a ‘2022(63)G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
3 f 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 a liberty to the 2'^^ respondent to conduct fresh assessment, after giving a 7. 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 order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. " 2024 (88) G.S.T.L. 303 (A.P.) A. VENUGOPALA RAO ASSISTANT REGISTRAR //// SEC 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]
Two CD Copies RAM
HIGH COURT DATED:19/02/2025 ^ 3 0 JUN 2025^^ ORDER WP.No.4144 of 2025 "•nlSecti *, £a& 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.