M/S Om Sai Professional Detective And Security Services Private Limited vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
order under .^gection 73 dated 09-07-2024 bearing Reference No. ZD370724006166G. Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER t. k, I
- OF ANDHRA PRADESH at ANIARAVATI Original Juri iction) APHC010053522025 iN THE HIGH COURT (Special [3488] / PRESENT JUSTICE R RAGHUNANDAN RAO SRI JUSTICE HARINATH.N THE HONOURABLE SRI the honourable PFTITION NO-. 2904/2025 Between; M/s Om Sai Private Limited ...petitioner Professional Detective And Security Services AND ...RESPONDENT Assistant Commissionerst Counsel for the Petitioner; 1.M NAGA DEEPAK Counsel for the Respondent; .GP FOR COMMERCIAL TAX The Court made the following The 1 Justice R. Raghunandan Rao) notice, in Form order; (per Hon’ble Sri served with the show cause The petitioner was No.DRC-01, bearing Ref No.ZD371123010623X dated 20.11.2023, and the ZD370724006766G, dated Goods and Service Tax Act, 2022, these Orders have GST DRC-07, Ref No assessment order, in Form 09.07.2024, 2017 [for short “the challenged by the petitioner passed by the respondent, under the GST Act”] for the period 2021- been 2 The show cause notice, in Form No.DRC-01 and the assessment 2. order, in Form GST DRC-07, is challenged by the petitioner, on various including the ground that the said proceedings did not contain a DIN grounds number. Pleader for Commercial Tax DIN number on the impugned on Learned Government instructions, submits that there is 3. no assessment orders.
The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble of Pradeep Goyal Vs. Union of India & Ors , after noticing the provisions of the Act and the Central Board of Indirect Taxes and Customs (herein order, which does not contain a DIN proceedings, under the G.S.T. Act, came Supreme Court in the case The Flon’ble Supreme Court circular issued by the referred to as “C.B.I.C.”), had held that an number would be non-est and invalid. the case of M/s. Cluster ^ on A Division Bench of this Court in 5. Enprprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 23.12.2019, bearing No.128/47/2019-GST the basis of the circular, dated 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.S.T.L. 179 (A.P.)
\ 3 had also held that order to be set aside, circular issued by the in these orders, which was orders to be set aside. Circle, Visakhapatnam^ number would require the Commissioner, Special ^ Deputy non-mention of a DIN and the aforesaid judgments In view of the -mention of a 6. din number m C.B.I.C., the non uploaded I the impugned in the portal, requires aside the is disposed of setting Accordingly, this Writ Petition is jvio.DRC-01, bearing 7. ina Ref NO.ZD371123010623X, GST DRC-07, Ref , and the assessment show cause dated 20.1/t'2023 i - ■> ZD370724tD0&766G liberty to the order, in Form passed by the respondent. with dated 09.07.2024 ssessment, after giving notice and period from the date of the of receipt of this Order shall be order as to costs. No ■ i ... responded ot cohduct fresh a the said order. The DtN number to by assigning a impugned excluded for the purposes till the date of limitation. There shall be no assessment orders SHAIK WIOHD. RAFI assistant registrar maA^- „ SECTION OFFICER 32024(88)G.S.T.L. 303(A.P) //// Vijayawada-ll, Andhra To, Assistant commissioner, Autonagar
The Pradesh.
One CC to 3 Two CCs to GP for [OUT]
Three CD Copies. SrlM.NagaOeepak, Advocate lOPUClof Andhra Pradesh. Commercial Tax, High Court 9'
HIGH COURT DATED:12/02/2025 ^ ■< * 0 3 I'.IM 20?5 ^ . Current Section ^ ORDER WP.No.2904 of 2025 DISPOSING OF THE WRIT PETITION 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.