M/S. Knight Hawk Security And Allied Services vs. The Assistant Commissioner (St)-Ii - Andhra Pradesh High Court, 21 January 2025

Cause title — parties, addresses and appearances

V. IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF JANUARY^!:? ^ V TWO THOUSAND AND TWENTY FIVE ' PRESENT f/. "C k THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO" AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAWt WRIT PETITION NO: 31058 OF 2024 Between: <■ M/s. Knight Hawk Security and Allied Services, 56-2- 6/3, Beside Canara Bank, Chalasani Rambrahmam Street, Patamata, Vijayawada - 10, Andhra Pradesh, Rep. by its Authorized Signatory Mr. M. Syam Kumar. ...PETITIONER AND 1. The Assistant Commissioner (ST)-II, Patamata Circle, Vijayawada, Plot ■r No. 8, Road No. 4, 2nd Floor, JRR Complex, Near Lotus Land Mark, Ramalingeswara Pet, Ayodhya Nagar, Vijayawada - 520003. 2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the / Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. 3. The Union of India, Through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi-110001. 4. /The Canara Bank, Patamata Branch, Vijayawada- 520016, rep. by its Manager ...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 an appropriate Writ, Order or Direction more particularly in the nature of WR/T OF MANDAMUS declare that the action of the First Respondent in passing the impugned Order in Form GST.DRC- 07 vide Ref ZD370124023747F, dated 31-01-2024, u/74 of the GST Acts, 2017, for the Financial Year 2018-19 under the IGST, CGST and SGST Acts, 2017, as without authority, without jurisdiction, barred by limitation, invalid and not an order in the eye of law, violative of the principles of natural justice and illegal and consequently set aside the same or alternately direct the Respondents to give the benefit of the newly inserted Section 128A of the CGST Act, 2024, inserted vide Finance (no. 2) Act, 2024, w.e.f. 01-11-2024 to the Petitioner. 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 Fligh Court may be pleased be pleased to grant stay of all further proceedings, including coercive steps for collection of tax, penalty and interest pursuant to the impugned Order passed by the First Respondent in Form GST DRC-07 vide Ref:ZD370124023747F, dated 31-01-2024, u/74 of the GST Acts, 2017, for the Financial Year 2018-19 under the IGST, CGST and SGST Acts, 2017. 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 Fligh Court may be pleased For the reasons stated in the affidavit filed in support of the main Writ Petition, it is prayed that, pending disposal of the above Writ Petition, this Flon’ble Fligh Court be pleased to grant stay of operation of the “Notice to a Third Person under Section 79(1 )(c)” vide Din No. 3706122448125, dated 06-12-2024, issued by the First Respondent to the Fourth Respondent Bank wherein the Petitioner is having A/C. No. 0892201001476. Counsel for the Petitioner: Sri. G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following Order:

APHC010592522024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATi (Special Original Juri iction) [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: 31058/2024 Between: M/s. Knight Hawk Security And Allied Services ...PETITIONER AND The Assistant Commissioner Stii and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY 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 31.01.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the financial year 2018 to 2019. This assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition. \ RRR,J & MRI»;J ^ ' This assessment order, in Form GST DRC-07, is challenged by 2. 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 4. 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.T.L. 286 (SC) ' 2024 (88) G.S.T.L. 179 (A.P.)

RRR,J & MRK,J 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 31.01.2024, issued by the 1®* respondent, with a 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 the date of the impugned assessment order, till the date of receipt of this 7. order shall be excluded for the purposes of limitation.

Needless to mention, the petitioner is entitled to raise all objections and grounds against the show-cause notice, which has already been issued. It would also be open to the Assessing Authority to raise fresh issues by way of an additional show-cause notice. In the event of any such additional show-cause notice being issued, further time would be given to the petitioner to raise its objections to such additional show-cause notice. The Assessing Authority, would thereafter, pass appropriate orders, after considering the objections raised by the petitioner. There shall be no order as to costs. ^ 2024 (88) G.S.T.L 303 (A.P.)

4 RRR,J & MRKjf W.P.No.31058of2024 % As a sequel, pending miscellaneous applications, if any, shall stand closed. A VIJAYA BABU ASSISTANT REGISTRAR //// SECTION OFFICER To,

The Assistant Commissioner (ST)-II, Patamata Circle, Vijayawada, Plot No. 8, Road No. 4, 2"*^ Floor, JRR Complex, Near Lotus Land Mark, Ramalingeswara Pet, Ayodhya Nagar, Vijayawada - 520003. 2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. -

The Union of India, Through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi-110001. 4. The Canara Bank, Patamata Branch, Vijayawada- 520016, rep. by its Manager

One CC to Sri. G NARENDRA CHETTY Advocate [OPUC]

Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra ' Pradesh. [OUT] 7; Three CD Copies. LA Writ NS Sec

' ^ • HIGH COURT DATED: 22/01/2025 ORDER WP.No.31058 of 2024 r'. X 26JUN2(P5 Co ^ . Curreni Sectton ^ DISPOSING THE WRIT PETITON WITHOUT COSTS