M/S. Vishnuvardhan Industries vs. State Of Andhra Pradesh
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
Order in FORM GST DRC Dt.05.03.2024 passed by the 2nd Respondent arbitrary, violative of the 07 as being as illegal, 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 c. The notice issued by the 3 arbitrary, violative of the rd respondent dt. 16.10.2024 as illegal, 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 consequential action of the 4“’ respondent in holding the account of the 2 same nd petitioner bearing Account No.3269058822 arbitrary and consequently direct the 4**^ as illegal, respondent to remove the account of the 2"^^ petitioner from hold. lA NO: 1 OF 2n?.4 Petition under Section 151 CPC stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Order of the 2“ Respondent vide FORM GST DRC Order in Form GST DRC- 07 praying that in the circumstances 01 Dt. 04.11.2023, Assessment dt.05.03.2024 and Notice of the 3 the 4‘^ respondent to rd respondent dt. 16.10.2024 by directing remove the account of the 2^^ petitioner from hold pending disposal of the present Writ Petition. Counsel for the Petitioners: SRI G SRAVAN KUMAR Counsel for the Respondents: GP FOR COMMERCIAL The Court made the following order: TAX
■a. APHC010063652025 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: 3513/2025 Between: M/s. Vishnuvardhan Industries and Others ...PETITIONER(S) AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner(S): 1.G SRAVAN KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble sn Justice R. Raghunandan Rao) The petitioner was served with a show cause notice, in FORM GST DRC-01, bearing Ref No.ZD370124002200C, dated 04.11.2023 and also with an assessment order, in FORM GST DRC-07, dated 05.03.2024, passed by the 2'''‘ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the period 2017-2018, the said notice and the assessment order have been challenged by the petitioner.
2 m.. RRR,J & l-^,J W.P.No.3513of2025
The show cause notice in FORM GST DRC-01 and the assessment order, in Form GST DRC-07, are challenged by the petitioner various grounds, including the ground that the said proceedings did not contain a DIN number. on Learned Government Pleader for Commercial Tax instructions, submits that there is no DIN number on the impugned show-cause notice as well as on the impugned assessment order. 3. on The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act, came to be considered by the Flon’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. 4. on 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 ^ 2022(63)G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
' ^ 3 RRR,J & HN,J W.P.No.3513 of 2025 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 show-cause notice vitiates 6. the impugned order which have to be set aside. Accordingly, this Writ Petition is disposed of setting aside the show cause notice, in FORM GST DRC-01, bearing Ref NO.ZD370124002200C, dated 04.11.2023 and the assessment order, in FORM GST DRC-07, dated 05.03.2024, passed by the 2^'^ respondent, with liberty to the 2'^^ respondent to conduct fresh assessment, after giving a notice and by assigning a DIN number to the said order. The period from the date of filing 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. 7. a "" 2024 (88) G.S.T.L. 303(A.P.) P.U.V.BHASKAR RAO ASSISTANT REGISTRAR //// ON OFFICER To, of Andhra Pradesh, Revenue (CT) Department, Secretariat, Velagapudi, Amavarathi, Guntur District. DiSri^t^'^^^'^^ Commissioner (ST), Circle-ll, Nellore, SPSR Nellore Dislrict^'^^^^^ Commissioner (ST), Ongole-1 Circle, Ongole, Prakasam Dlslr^t^^^*^ Manager, State Bank of India, Maddipadu Branch
One CC to Sri G Sravan Kumar, Advocate [OPUC] fOlJT?^® Commercial Tax, High Court of Andhra Pradesh.
Two CD Copies Ongole RAM
% HIGH COURT DATED:12/02/2025 ORDER WP.No.3513 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.