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M/S. Keystones Infra-Con INDIA (Private) Limited vs. State Of Andhra Pradesh

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WP/10610/2024HC Andhra PradeshGSTCNR APHC01018943202421 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM7 pages

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Cause title — parties, addresses and appearances
i MI * IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE . PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM V* WRIT PETITION NO: 10610 OF 2024 Between: M/s. Keystones Infra-Con India (Private) Limited, 76/13/18B/I, RS No.28/3, AVSR SKY Court, Beside YRR School, Urmila Subba Rao Nagar, Bhavanipuram, Krishna, Andhra Pradesh-520012. Represented by its Managing Director, Mr.Lingam Srinivas, S/o. L.lakshmana Bapuji, ...PETITIONER . AND 1. State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 2. Asistant Commissioner (ST), Bhavanipuram Circle, Vijayawada, Andhra Pradesh. 3. Goods and Services Tax Officer, Bhavanipuram, O/o The Assistant Commissioner (ST), Bhavanipuram, Vijayawada. ...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 e be pleased to issue an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring the action of the 2nd one respondent in passing the common assessment order dt.18-10'^2021 ^ passed for the period from August 2019 to December 2:0^^ and assessment order in GST DRC-07 dt.23-12-2021, for the period from April 202^0^to December raising huge demand and cancelling of GST Registration Certificate of the petitioner as illegal, arbitrary, violation of Principles of Natural Justice and also against the provisions of the CGST Act, 20T7 and consequently set aside the summery of the order dated 18.10.2021 as not valid on the eye of law not served on the aurthorized person. ' lA NO: 2 OF 2024 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 respondents restore the cancellation of Registration Certificate of the Petitioner vide order dated 29.11^021 forthwith. lA NO: 1 OF 2024 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 recovery, pursuant to the impugned

order of the 2nd Respondent, dated 18-10- 2021/23.12.2021, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following:

9 APHC010189432024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) ■i ■ ' .v" ■ [3508] WEDNE AY, THE TWENTY SECOND 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: 10610/2024 Between: M/s. Keystones Infra-con India (private) Limited ...PETITIONER AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.VENKATRAM REDDY MANTUR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 18.10.2021, passed by the 2""' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period August 2019 to December 2020. This assessment order of the 2"^^ respondent has been challenged by the petitioner in this writ petition. -

2 RRR, J & !\^k, W.P.No.l0610of2024 '

2.

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.

3.

Learned Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned assessment order. on 4. 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 number would be non-est and invalid.

5.

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 ^ 2024 (88) G.S.T.L 179 (A.P.)

3 RRR, J & MRK, W.P.No.10610 of 2024 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 6. 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 18.10.2021, issued by the 2""^ respondent, with liberty to the 2"'^ 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 7. 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 M.PRABHAKAR RAO ASSISTANT REGISTRAR closed. //// d^l^FFICER"’ SECTI To, Revenue (CT) Department, State of Andhra

1.

Principal Secretary Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. (ST), Bhavanipi^m Circle, Vijayawada, Andhra

2.

Asistant Commissioner Pradesh.

3.

Goods and Services Tax Officer, Bhavanipuram, O/o The Assistant Commissioner (ST), Bhavanipuram, Vijayawada.

4.

One CC to Sri Venkatram Reddy Mantur Advocate [OPUCJv^

5.

Two CCs to GP for Commercial Tax, High Coprt Of Andhra [OUT] ^ Three CD Copies Pradesh. SK

HIGH COURT DATED: 22/01/2025 if ORDER WP.No.10610of 2024 DISPOSING THE WRIT PETITION 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.