Edifice (Bharat) Private Limited vs. The Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
Order or Direction particularly in the nature of Mandamus declaring that the impugned Assessment, Penalty and Interest Order, in Form DRC-07, vide GSTIN 37AAECE1023G1Z4, dated 17-10-2024, passed by the First Respondent, u/S. 74(9) of the GST, CGST and SGST Acts, 2017, for the F.Y.s 2022-23 to more
2023-24 (up to February, 2024) is arbitrary, without juri iction, invalid and deemed to have never been issued, violative of the principles of natural justice,- contrary to law and illegal and even on merits not sustainable, and ' consejEjuently set aside the same. 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 grant stay of all further proceedings, including collection of tax, interest and penalty pursuant to the impugned Assessment, Penalty and Interest Order, in Form DRC-07, vide GSTIN; 37AAECE1023G1Z4, dated 17-10-2024, passed by the First Respondent, u/S. 74(9) of the IGST, CGST & SGST Acts, 2017, for the F.Y.s 2022-23 to 2023-24 (up to February, 2024). Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUT^ SOLICITOR GENERAL OF INDIA)'"'^ The Court made the following: ORDER APHC010019772025 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: 1342/2025 Between: Edifice (bharat) Private Limited ...PETITIONER AND ...RESPONDENT(S) The Assistant Commissionerst and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon 'ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 17.10.2024, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2022-23 to 2023-24. This order has been challenged by the petitioner.
This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 3. 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 ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L 179 (A.P.)
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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 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 impugned proceedings, dated 17-10-2024 issued by the 1®* respondent, with liberty to the 1®* 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 7. excluded for the purposes of limitation. There shall be no order as to costs. " 2024 (88) G.S.T.L. 303 (A.P.) M RAMESH BABU DEPUTY REGISTRAR //// SECTION OFFICER To, The Assistant Commissioner(ST), Proddatur- II Circle, D. No. 22/586, Rameswaram Road, Vasanthapeta, Proddatur, Kadapa District - 516164, Andhra Pradesh. The Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. The Secretary, Union of India, Ministry of Finance, Department Revenue North Block, New Delhi - 110001 One CC to Sri G Narendra Chetty Advocate [OPUC] One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesfff [OUT] Three CD Copies 1. 2. 3. 4. 5. 6. 7. TF
HIGH COURT DATED:05/02/2025 ORDER WP.No.1342 of 2025 5^ X 17 FEB 2025 ^ Current Section ^ 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.