BharatTaxGST

M/S. Yuva Animation Studios Private Limited vs. The Assistant Commissioner (St)

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WP/2946/2025HC Andhra PradeshGSTCNR APHC01005106202504 February 2025Bench: R RAGHUNANDAN RAO,HARINATH.N7 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiptipn) WEDNESDAY, THE FIFTH 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: 2946 OF 2025 Between: M/s. Yuva Animation Studios Private Limited, Represented by Sri Adabala Satyanarayana Murtby, Its managing Director, 2"'^ Floor, 85-34-3, OPDSS Building, JN Road, Rajahmundry, East Godavari, Andhra Pradesh, 533103. ...PETITIONER AND 1. The Assistant Commissioner (ST), Aryapuram Circle, Rajamahendravaram Division, D.No . 46-7-22,2"^^ Floor, Jetty Towers Danavaipet, Rajahmundry - 533103. 2. The State of Andhra Pradesh, Represented by its Principal Secretary Revenue Department, A.P. Secretariat, Velagapudi. 3. Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi. 4. The Manager, HDFC Bank Ltd, Danavaipeta Branch, Dr. No.46/17/20, Main road, Danavaipeta, Rajahmundry, Andhra Pradesh 533 103. 5. The Manager, Bank of Baroda, Danavaipeta Branch, SBI Road, Danavaipeta, Rajahmundry, Andhra Pradesh 533 103. ...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 of mandamus or any other writ, direction or order quashing the proceedings of the 1®‘ Respondent in the Assessment Order issued vide Ref. No. ZD371223002607P (Annexure P-1) dated 19.02.2024 for the period from FY 2018-19 to FY 2020-21 and corresponding summary ■'-- orders uploaded in the GSTN portal vide Ref No. ZD370224014173V for FY 2018-19, Ref No. ZD370224014167O for FY 2019-20 -ZD370224014164U for FY 2020-21 Identification Number (DIN) as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. B. Consequently, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order to set aside the actions of the 1®* Respondent in attaching the Bank A/c of the Petitioner in HDFC Bank vide DRC-13 dated 10.09.2024 and direct the 4th Respondent to lift the attachment of the Petitioner's Bank Account. C. Consequently, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order to set aside the actions of the 1st Respondent in attaching the Bank A/c of the Petitioner in Bank of Baroda vide DRC-13 dated 17.08.2024 and direct the 5**^ Respondent to lift the attachment of the Petitioner's Bank Account. and Ref No. without any valid Document 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 the operation of the proceedings of the 1®‘ Respondent in the Assessment Order passed vide Ref No. ZD371223002607P (Annexure P-1) dated 19.02.2024 for the period from FY 2018-19 to FY 2020-21 and corresponding summary orders uploaded in the GSTN portal vide Ref No. ZD370224014173V for FY 2018-19, Ref No. ZD370224014167O for FY 2019-20, and Ref No. ZD370224014164U for FY 2020-21 in the interest of justice. lA NO: 2 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 direct the 1®‘ Respondent, to lift the Attachment of the Petitioner’s Bank Account in the HDFC Bank, Danavaipeta branch vide notice in form DRC-13 dated 10.09.2024 and drop the recovery proceedings initiated in the interest of justice. lA NO: 3 OF 2025 Petitiorr 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 direct the 1®* Respondent, to lift the Attachment of the Petitioner’s Bank Account in the Bank of Baroda, Danavaipeta branch vide notice in form DRC-13 dated 17.08.2024 and drop the recovery proceedings initiated in the interest of justice. Counsel for the Petitioner : SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos.1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : SRI P.PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.4 & 5 :

The Court made the following: ORDER

APHC010051062025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) ■L> [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: 2946/2025 Between: M/s. Yuva Animation Studios Private Limited, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA 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 an assessment order, in Form GST DRC-07 vide Reference No.ZD371223002607P, dated 19.02.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2018-19 to 2020-21. 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 pr,Qceedings did not contain a DIN number. 2. 2 Learned Government Pleader for Commercial Tax instructions, submits that there is no DIN number on the impugned assessment order. on 3. 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 numberVould be non-esf and invalid.

4.

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.

5.

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.

6.7.

Accordingly, this Writ Petition is disposed of setting aside the impugned order, in Form GST DRC-07 vide Reference NO.ZD371223002607P, dated 19.02.2024, issued 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 order. The period from " 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 a the date 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. V SAVITHRI GOWRI ASSISTANT REGISTRAR //// r/)>FFlCER^ SECTIO To 1. The Assistant Commissioner (ST), Aryapuram Circle, Rajamahendravaram Division, D.No . 46-7-22, 2nd Floor, Jetty Towers, Danavaipet, Rajahmundry - 533103. 2. The Principal Secretary Revenue Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati, Guntur District.

3.

The Secretary (Revenue) North Block, Union of India, Department of Revenue, New Delhi.

4.

The Manager, HDFC Bank Ltd, Danavaipeta Branch, Dr. No.46/17/20, Main road, Danavaipeta, Rajahmundry, Andhra Pradesh 533 103. 5. The Manager, Bank of Baroda, Danavaipeta Branch, SBI Road, Danavaipeta, Rajahmundry, Andhra Pradesh 533 103. 6. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]

7.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

8.

One CC to Sri P. Ponna Rao, Deputy Solicitor General of India (OPUC)

9.

Three C.D. Copies. Cnr

r HIGH COURT DATED:05/02/2025 ■^o ?«JUH ?fl?5 ORDER >SI5 WP.No.2946 of 2025 DISPOSING OF THE W.P. 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.