M/S. Mb Constructions vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned^^mmary of Show Cause Notice in FORM GST DRC 01 Dt. 13.08.2024 and consequential Summary of Order proceedings in FORM GST DRC - 07 Dt. 11.12.2024 which does not contain any Reference No. and DIN as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India, without juri iction and consequently set aside the same and all consequential orders.
lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances statecf fn the affidavit filed in support of the petition, the High Court may be pleased to' STAY the operation of, impugned Summary of Show Cause Notice in FORM GST DRC - 01 Dt. 13.08.2b^4 and consequential Summary of Order proceedings in FORM GST DRC - 07 Dt. 11.12.2024 which does not contain DIN pending disposal of the present Writ Petition. Counsel for the Petitioner: SRI PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010055022025 IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Juri iction) 0EE m [3488] < 5 - - ' 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: 2969/2025 Between; ...PETITIONER M/s. Mb Constructions AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made tfie following Order: (perHonb/eSn JusfceR RaghunandanRaoj The petitioner was served with the show-cause notice, in Form GST DRC-01 vide Reference No.ZD370824010614H, dated 13.08.2024 and the assessment order, in Form GST DRC-07, dated 11.12.2024 passed by the 2*^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2020-21 to 2022-23. These assessment orders of the 2^^ respondent have been challenged by the petitioner in this Writ Petition. These assessment orders, in Form GST DRC-01 and in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings 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 orders. 3. on 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-esf 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 these orders, which was uploaded in the portal, requires the impugned orders to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the show-cause notice, in Form GST DRC-01 vide Reference NO.ZD370824010614H, dated 13.08.2024 and the assessment orders, in Form GST DRC-07, dated 11.12.2024, issued by the 2"^ respondent, with liberty to the 2^^ respondent to conduct fresh assessment, after giving notice A#" ^2022(63) G.S.T.L. 286 (SC) ^ 202^(88) G.S.T.L. 179 (A.P.) ^ 2024(feS) G.S.T.L. 303 (A.P.)
N 3 to the petitioner and assigning a DIN number to the said orders. 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. As a seguel, pending miscellaneous applications, if eny, shall M.PRABHAKAR RAO ASSISTANT REGISTRAR stand closed. //// SECTION OFFICER I
The Principal Secretary Revenue (CT) Dept., State of Andhra Pradesh, Velagapudi, Amaravati, Guntur District.
The Deputy Assistant Commissioner (ST), Madhavadara Circle, Visakhapatnam - II Division Visakhapatnam.
One CC to Sri Peddibhotia Venkata ^ Rajesh, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Two CD Copies To RAM
^ ^ ' HIGH COURT DATED:05/02/2025 ^ 2 4 JUN 2025 ^ o ORDER c5^ Co WP.No.2969 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.