M/S. Keystones Infra-Con INDIA (Private) Limited vs. The State Of Ap - Andhra Pradesh High Court, 21 January 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF JANUAR)ff^^^>^^ TWO THOUSAND AND TWENTY FIVE PRESENT X o -Jt ¥ THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 10524 OF 2024 Between; Infra-Con India (Private) Limited, 76/13/18B/l,RSNo.28/3 AVSR SKYCourt, Beside YRR School, Urmila Subba Rao Naqar Bhavanipuram, Krishna, Andhra Pradesh-520012. Represented by its Managing Director, Mr. Lingam Srinivas, S/o. L.lakshmana Bapuji. ...PETITIONER AND of AndhraPradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 2. Asistant Commissioner (ST), Bhavanipuram Circle, Vijayawada, Andhra I rsdssn. 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 be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in passing the common assessment order dt 18-10-2021 nv® Too 1 ^""9 2019 to Dec 2020 and assessment order in GST DRC-07 dt.23-12-2021, for the period from Aug 2019 to Mar 2020 raising huge demand and cancelling of GST Registration Certificate of the petitioner as illegal, arbitrary, violation of Principles of Natural Justice also against the provisions of the CGST Act, 2017 and and consequently set r i aside summery of the order dated 18.10.2021 not served on the authorized person. as not valid on the eye of law lA NO: 1 OF 2(i9d Petition under Section 151 CPC stated in the affidavit filed i be pleased to grant stay of all further praying that in the circumstances in support of the writ petition, the High Court may 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 PetitionerSRI VENKATRAM REDDY MANTUR Counsel for the Respondents: GP FOR COMMERCIAL

The Court made the following: ORDER TAX

APHC010189442024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 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: 10524/2024 ili‘ /<■: [3508] Between: M/s. Keystones Infra-con India (private) Limited ...PETITIONER AND The State Of Ap and Others 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 Raghunanrian Rao) ...RESPONDENT(S) 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 2020. This assessment order of the 2"“ respondent has been challenged by the petitioner in this writ petition. for short “the GST Act”], for the period August 2019 to December

if RRR, J & MRK, 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.

Learned Government Pleader for Commercial Tax instructions, submits that there is no DIN number on the impugned on 3. 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 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 ^ % 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, 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.

6.7.

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 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 closed. 3 2024(88)G.S.T.L.303(A.P.) K J RAJA BABU ASSISTANT REGISTRAR I/ //// SECTION OFFICER To,

The Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

The Assistant Commissioner (ST), Bhavanipuram Circle, Vijayawada, Andhra Pradesh.

Goods and Services Tax Officer, Bhavanipuram, O/o The Assistant Commissioner (ST), Bhavanipuram, Vijayawada. One CC to SRI. VENKATRAM REDDY MANTUR Advocate [OPUC] Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT] Three C.D.Copies SMB 4. 5. 6. NM

✓ if HIGH COURT DATED: 22/01/2025 1 (I JUN 2025 s Curreni S^uon h ORDER WP.No.10524 of 2024 DISPOSING THE WP WITHOUT COSTS