Lanka Ramasiva Reddy vs. The State Of Ap
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Cause title — parties, addresses and appearances
or order or direction particularly one in the nature of Writ of Mandamus declaring assessment order vide Ref.No.MA370824012684R dated 08.08.2024 passed by the 4th Respondent whereby levying interest on delayed payment and Reverse Charge Mechanism for the may more the the tax
period from 01.07.2017 to 31.03.2018 under the Goods and Service Tax Act, 2017 without affixing the DIN (Document Identification Number) illegal, arbitrary, violative of principles of natural justice, contrary law also contrary to the circular No. 122/41/2019-GST dated 5.11.2019 and circular No.2/2022 dated 1.8.2022 and consequently set aside the assessment order vide Ref.No.MA370824012684R dated 08.08.2024 passed by the 4th Respondent as as 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 garnishee notice dated 03.01.2024 issued to the 5th Respondent Bank pursuant to the assessment order vide dated 08.08.2024 passed by the 4th Respondent Counsel for the Petitioner: SRI P RAJKUMAR Counsel for the Respondents No.1, 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.3: M/S. SANTHI CHANDRA, SC FOR CBIC The Court made the following: order Ref.No.MA370824012684R
APHC010038472025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] S WEDNE AY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1995/2025 Between; ...PETITIONER Lanka Ramasiva Reddy AND ...RESPONDENT(S) The State Of Ap and Others Counsel for the Petitioner: 1.P RAJ KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 08.08.2024, passed by the 4“^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 01.07.2017 to 31.03.2018. This assessment order of the 4*^ respondent has been challenged by the petitioner in this writ petition.
W.P.No.l995of2025 I This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said 2. proceedings did not contain a DIN number.
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 4. 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 ' 2022 (63) G.S.l^rg,86 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
W.P.No.1995 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 order, which was uploaded 6. in the portal, requires the impugned order to be set aside. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 08.08.2024, issued by the 4'^ respondent, with liberty to the 4’^ respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned assessment order, till the date of receipt of this order 7. 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. ^ 2024 (88) G.S.T.L.303(A.P.) K SRINIVASA RAJU ASSISTANT REGISTRAR r 9r ^ SECTION OFFICER //// To, 1 The Principal Secretary to Government, State of Andhra Pradesh ■Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravati 2 The Secretary, Union of India, Finance Department Ministry of Finance North Block, Central Secretariat, New Delhi-110 001 -3 Thp Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi 4 The Joint Commissioner (State Taxes Dept), Commerciai Taxes ■Department, Nellore, S.P.S. Nellore District
The Branch Manager, Bank of India, Door No. 18/52, Achari Street Nellore.
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One CC to SRI P RAJKUMAR Advocate [OPUC]
One CC to M/S. SANTHI CHANDRA, SC FOR CBIC, [OPUC]
One CC to SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDA. [OPUC]
Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT] Three CD Copies 10. gsg
HIGH COURT DATED: 29/01/2024 ORDER WP.No.1995 of 2025 ANtU^ * 0 7 MAR 2025 ^ . Currant Suciton , ^^iS*SPATC»*^< DISPOSING 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.