BharatTaxGST

Sunrise Marine Services vs. The Assistant Commissioner (St)

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WP/1345/2025HC Andhra PradeshGSTCNR APHC01060548202421 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM7 pages
For Petitioner: SRI SHAIK JEELANI BASHAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) ^ WEDNESDAY, THE TWENTY SECOND DAY OF JANUARY | o TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO IN THE THE AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1345 OF 2025 THE Between: M/s.Sunrise Marine Services, 16-23-60/1, Ayodhya Nagar, Kakinada - 533 001, East Godavari District Mr.K.Srinivas State of Andhra Pradesh. Rep. by its Partner ...PETITIONER >' , AND Commissioner (ST), Kakinada Port Circle, D.No. 10-355, Commercial Taxes Complex, Pithapuram Road, Kakinada, 1. The Assistant 2"^^ Floor, State of Andhra Pradesh, of Andhra Pradesh, Rep. its Principal Secretary, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh. 3. The Union of India, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001. 2. The State ...RESPONDENTS 226 of the Constitution of India praying that in Petition under Article the circumstances stated in the affidavit filed therewith, the High Court may Writ of Mandamus or any other appropriate Writ or be pleased to issue Order or direction declaring the action of the 1®* Respondent in passing the DRC-07 dated 26.06.2024, by passing a 2019-20, 2020-21 and 2022-23, considering the objections, and not even granting an Proceedings in Form GST Composite Order for the tax periods without DIN, without S, opportunity of being heard and further passing a Common Order covering three enactments (IGST / COST / SGST), levying Tax, Interest and Penalty as arbitrary, contrary to law, without jurisdiction against weight of evidence and probabilities of the case and in violation of Principles of Natural Justice and Rule of Law and contrary to Article 14, 19 (1) (g) of the Constitution of India and consequently set aside the Proceedings of the 1®* Respondent dated 26.06.2024 as null and void. 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 suspend the operation of the Proceedings of the 1®* Respondent passed in Form GST DRC-07, dated 26.06.2024, for the tax periods 2019- 20, 2020-21 and 2022-23 under the IGST/CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

APHC010605482024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) fM [3508] '■'A 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: 1345/2025 Between: ...PETITIONER Sunrise Marine Services, AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No.ZD370624035554A, dated 26.06.2024, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2019-20, 2020-21 and 2022-23. The order has been challenged by the petitioner in the present Writ Petition. ,

2 The assessment order, in Form GST DRC-07, are challenged by 2. the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned 3. assessment order.

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 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.

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

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.

6.

Accordingly, this Writ Petition is disposed of setting aside the 7. impugned proceedings in Form GST DRC-07, dated 26.06.2024, issued by respondent to conduct fresh respondent, with liberty to the 1 assessment, after giving notice to the petitioner and assigning a DIN number the said order. The period from the date of the impugned assessment order. the 1 to of this Order shall be excluded for the purposes of till the date of receipt limitation. There shall be no order as to costs. sequel, pending miscellaneous applications, if any, shall As a stand closed. SRINIVAS assistant registrar 3 2024 (88) G.S.T.L. 303(A.P.) //// SECTION OFFICER Kakinada Port Circle, D.No. 10 35 Road, Kakinada, To, Assistant Commissioner (ST) 2"'^ Floor, Commercial Taxes '

1.

The Complex, Pithapuram State of Andhra Pradesh. State of Taxes Department) Secretary, (Commercial Guntur , Secretariat, Velagapudi, Amarava .

2.

The Principal Andhra Pradesh, A.P District, Andhra Pradesh. 3, The Secretary, Ministry of Finance , union of India, North Block, New Delhi - 110 001. 4, One CC to _ Advocate [OPUC] Sri Shaik Jeelani Basha

5.

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of A.P. at Amaravati[OPUC]

6.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

7.

Three CD Copies. ssb

HIGH COURT DATED:22/01/2025 ORDER 12 FEB 2025 ] ^ Current Section . e? WP.No.1345 of 2025 Yx o «• 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.