Om Sai Professional Detective And Security Services Private Limited vs. The Assistant Commissioner

consequent order - under Section 73 dated 08-07-2024 bearing Reference No. ZD370724004859Z passed by the Respondent for the Financial year 2019-20 as being void, illegal, arbitrary without juri iction and non est in the eye of law and consequently set aside the same. lA 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 all further action including collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. Zp37112301061511 dated 20-11-2023 and its consequent order under O injection 73 dated 08-07-2024 bearing Reference No. ZD370724004859Z. Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following: ORDER / - »

o t APHC010053562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3370/2025 Between: Om Sai Professional Detective And Security Services Private ...PETITIONER Limited AND The Assistant Commissioner ...RESPONDENT Counsel for the Petitioner; 1.M NAGA DEEPAK Counsel for the Respondent: 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the show cause notice, in Form No.DRC-01, bearing Ref No.ZD371123010615U, dated 20.11.2023, and the assessment order, in Form GST DRC-07, Ref No.ZD370724004859Z, dated 08.07.2024, passed by the respondent, under the Goods and Service Tax Act 2017 [for short “the GST Act”] for the period of 2019-2020, these orders have been challenged by the petitioner.

2 The show cause notice, in Form No.DRC-01, and the assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN 2. number. Learned Government Pleader for Commercial Tax, on 3. instructions, submits that there is no DIN number on the impugned assessment orders. 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, which does not contain a DIN number would be non-est and invalid.

3 Deputy Commissioner, Speciai 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 these orders, which was uploaded in the portal, requires the impugned order to be set aside.

m HIGH COURT DATED:12/02/2025 ORDER WP.No.3370 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS