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
The Court made the following: ORDER
APHC010053432025 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: 2939/2025 Between: M/s Om Sai Professional Detective And Security Services Private Limited ...PETITIONER AND The Assistant Commissionerst ...RESPONDENT Counsel for the Petitioner: 1.M NAGA DEEPAK Counsel for the Respondent:
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.ZD370124021739E, dated 30.01.2024, and the assessment order, in Form GST DRC-07, Ref No.ZD3704240227587, dated 24.04.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period of 2018-2019, these orders have been challenged by the petitioner.
2
The show cause notice, in Form No.DRC-01, and the assessment Form GST DRC-07, is challenged by the petitioner, on various the ground that the said proceedings did not contain a DIN order, in grounds, including number. Pleader for Commercial Tax, DIN number on the impugned on Learned Government 3. instructions, submits that there is no assessment orders.
The question of the effect of non-inclusion of DIN number on to be considered by the Hon’ble of Pradeep Goya! Vs. Union of India & Ors\ Court, after noticing the provisions of the Act and the the Central Board of Indirect Taxes and Customs (herein 'C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid. proceedings, under the G.S.T. Act, came Supreme Court in the case The Hon’ble Supreme circular issued by referred to as 5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa dated 23.12.2019, bearing No. 128/47/2019-GST , on the basis of the circular, 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 •? 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 6. 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. Accordingly, this Writ Petition is disposed of setting aside the 7. show cause notice, in Form No.DRC-01, bearing Ref No.ZD370124021 739E, dated 30.01.2024, and the assessment order, in Form GST DRC-07, Ref NO.ZD3704240227587, dated 24.04.2024, passed by the respondent, with liberty to the respondent to conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. 2024 (88) G.S.T.U 303 (A.P.) B. CHITTI JOSEPH ASSISTANT REGISTRAR SECTION OFFICER //// To,
The Assistant Commissioner (ST), Autonagar, Vijayawada II, Andhra Pradesh
One CC to SRI. M NAGA DEEPAK, Advocate [OPUC]
Two CCS to GP FOR COMMERCIAL TAX , High Court Of Andhra Pradesh. [OUT]
Three CD Copies csb
HIGH COURT DATED:12/02/2025 ORDER g 16JUN2ft?5 ^ Curtmi SMiion . ■$( WP.No.2939 of 2025 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.