M/S. Sri Venkateswara Agencies vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following order:
t* *% APHC010042962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE FIFTH 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: 2530/2025 Between: M/s. Sri Venkateswara Agencies ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan Raoj The petitioner was served with the assessment order, in Form GST DRC-07, dated 29.12.2023 passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2017-18 to 2019-20. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain a DIN number. 2. 2 Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
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 Goyal 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.
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 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 this order, which was uploaded in the portal, requires the impugned order to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 29.12.2023 passed by the 1 respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders. The period from the date of the impugned assessment order, till the 7. St 2022 (63) G.S.T. L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) * 2024 (88) G.S.T.L. 303 (A.P.)
3 % date of receipt of this Order shall be excluded for the There shall be no order as to costs. purposes of limitation. As a sequel, pending miscellaneous applications, if any, shall N.NAGAMMA ASSISTANT REGISTRAR stand closed. C^fO^FFICER //// SE To,
The Assistant Commissioner (ST), Gajuwaka circle, Visakhapatnam, Andhra Pradesh.
The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary (Finance) Ministry of Finance, Union of India, North Block, New Delhi 110001
One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Two CD Copies RAM
^3 HIGH COURT DATED:05/02/2025 I 2 1 FEB 2025 1^ . Current Section . ORDER WP.No.2530 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.