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M/S Sree Lakshmi Venkata Ramana Steel Corporation vs. Union Of INDIA

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WP/2987/2024HC Andhra PradeshGSTCNR APHC01065628202311 February 2025Bench: R RAGHUNANDAN RAO,HARINATH.N8 pages
For Petitioner: SRI SHAIK ALTAFFor Respondent: SRI Y.V.ANIL KUMAR, CENTRAL, GOVERNMENT COUNSEL

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2987 OF 2024 Between; M/s Sree Lakshmi Venkata Ramana Steel Corporation, Managing Partner Kota Srinivas, aged about 56 years Plot No. 185, Iron Complex, Bhavanipuram, Krishna District, Vijayawada-520012,Andhra Pradesh. ...PETITIONER AND 1. Union of India, Ministry of Finance, Rep.by its Secretary 2. The Assist.Director & Adjudicating Authority, APSDRI, D.No.59-3-8/2, Musunuri Narayana St., Ashok Nagar, Mogalrajapuram, Vijayawada - 520 010. 3. The Director, GST O/o Directorate Gen of GST Intelligence, Revenue Intelligence 1®' and 2"^^ Floor, Wing No.6, West Block 08, R K Puram, New Delhi -110 066 4. The State of Andhra Pradesh, Represented by its Secretary, Commercial Tax (State Tax Department), Secretariat, Amaravathi, Velagapudi, Guntur Dt, Andhra Pradesh. 5. The Commissioner of State Tax, State of Andhra Pradesh, Tadepalli, Guntur District, Andhra Pradesh. 6. The Joint Commissioner of State Tax, Vijayawada-I Division, Jurisdictional Divisional Authority, Vijayawada, Andhra Pradesh. m w 7. The Assistant Commissioner of State Tax, Bhavanipuram Circle, Vijayawada Andhrapradesh. (Respondent Nos. 4 to 7 are impleaded as per Court’s Order, dated- 06.08.20Z4 vide IA.No.2 of 2024 in W.P.No.2987 of 2024.) ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ. Order or Direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the orders passed the impugned in proceedings No. AD-3/07/2023-24(GST) passed by Assit.Director, APSDRI, Vijayawada u/s 74(9) of the APGST/CGST Act 2017 without considering petitioner objections and representation is illegal, arbitrary, contrary to the law provisions order the GST Act as well as constitution of India Arts. 14, 19, 21, of Rules & regulations. It is clear violation of Principles of natural justice. Consequently direct the respondents herein to set aside the present impugned proceedings vide order-in- original No.AD-3/07/2023-24(GST) passed by Assist.Director APSDR, VJA u/s 74(9) of the APGST/CGST Act, 2017 dt.16-10-2023. vide order-in-original lA NO: 1 OF 2024 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 may be pleased to stay all further proceedings in order in original No.AD-3/07/2023-24 (GST) passed by Assistant Director, Vijayawada u/s 74(9) of the APGST Act, 2017 dt 16-10-2023 pending Writ Petition. lA NO: 3 OF 2024 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 grant stay of all further Proceedings pursuant to Proceedings dated 19.07.2024 issued by the Deputy Assistant APSDRI, recovery Commissioner (ST), Bhavanipuram Circle, No.1 Division, Vijayawada, issued under Section 79 of the CGST / APGST Acts,2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to loss and hardship. Counsel for the Petitioner: SRI SHAIK ALTAF Counsel for the Respondent Nos.1 & 3: SRI Y.V.ANIL KUMAR, CENTRAL GOVERNMENT COUNSEL Counsel for the Respondent Nos. 2, 4 to 7: GP FOR COMMERCIAL TAX

The Court made the following: ORDER severe

T RRR,J&HN,J APHC010656282023 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: 2987/2024 Between: M/s Sree Lakshmi Venkata Ramana Steel Corporation ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIKALTAF Counsel for the Respondent(S):

1.

Y V ANIL KUMAR (Central Government Counsel) 2.GP FOR COMMERCIAL TAX The Court made the following order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served an assessment order, dated 16.10.2023, passed by the 2"^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2023-24. This order has been challenged by the petitioner.

w RRR,J & HN,J This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said 2. proceedings did not contain a DIN number.

3.

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.

4.

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.

5.

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 DIN number would ^ 2024 (88)G.S.T.L. 179 (A.P.)

RRR,J & HN.J Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside.

6.

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.

7.

Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 16-10-2023 issued by the 1®‘ respondent, with liberty to the 2"^ 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.L.303 (A.P.) 3D/- K. TATA RAO DEPUTY REGISTRAR //// /ir ' SECTION OFFICER To, The Secretary, Union of India, Ministry of Finance, 6A, 3'^'^ Floor, Jeevan Deep Building Sansad Marg, New Delhi. The Assist.Director & Adjudicating Authority, AP RI, D.No.59-3-8/2, Musunuri Narayana St., Ashok Nagar, Mogalrajapuram, Vijayawada - 520 010. (BY RPAD) 1. 2. 3. The Director, GST O/o. Directorate Gen of GST Intelligence, Revenue Intelligence 1 and 2ndFloor, Wing No.6, West Block-08, R K Puram, New Delhi-110 066. The Secretary, Commercial Tax (State Tax Department), State of Andhra Pradesh, Secretariat, Amaravathi, Velagapudi, Guntur District. The Commissioner of State Tax, State of Andhra Pradesh, Tadepalli, Guntur District, Andhra Pradesh. 4. 5. 6. The Joint Commissioner of State Tax, Vijayawada-I Division, Juri ictional Divisional Authority, Vijayawada, Andhra Pradesh.

7.

The Assistant Commissioner of State Tax, Bhavanipuram Circle, Vijayawada Andhra Pradesh.

8.

One CC to Sri Shaik Altaf, Advocate [OPUC]

9.

One CC to Sri Y.V.Anil Kumar, Central Government Counsel. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies. [OPUC] 10. 11. gi

f HIGH COURT J DATED:12/02/2025 ORDER * 01 MAR 2025 ^ . Current Section .y OtF WP.No.2987 of 2024 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.