Knight Hawk Security And Allied Services vs. The Assistant Commissioner(St)-Ii
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Cause title — parties, addresses and appearances
Order or Direction more may particularly in the nature of MANDAMUS declaring that the action of the First Respondent in passing the impugned Order in Form GST DRC- 07 , vide Ref ZD370224013376I\/I dated 14-02-2024, u/74 of the GST Acts, 2017, for the Financial Year 2021-22 under the IGST, CGST and SGST Acts,. 2017, as without authority, without juri iction, invalid and not order in the eye of law, 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. an lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may 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. lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may 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: ZD370224013376M, dated 14-02-2024, u/74 of the GST Acts, 2017, for the Financial Year 2021-22 under the IGST, CGST and SGST Acts, 2017. Counsel for the Petitioner: SRI. G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER.
APHC010592512024 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 WIAHESWARA RAO KUNCHEAM WRIT PETITION NO: 31097/2024 Between: Knight Hawk Security And Allied Services AND ...PETITIONER ...RESPONDENT(S) The Assistant Commissioner st (ii) and Others 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 14.02.2024, passed by the 1®^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2021 to 2022. This assessment order of the 1®* respondent has been challenged by the petitioner in this Writ Petition.
W.P.No.31097of2024 '
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 instructions, submits that there is Tax, on 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 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \/s. The , on / ' 2022 (63) G.S.T.L. 286 (SC) " 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 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 14.02.2024, issued by the 1®' respondent, with a liberty to the respondent to conduct fresh assessment, after giving notice 7. 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.
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.)
^ ' As a sequel, pending miscellaneous applications, if any, shall stand closed. M PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner(ST)-ll, 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]
Three CD Copies. VJ
HIGH COURT DATED:22/01/2025 ORDER WP.No.31097 of 2024 DISPOSAL OF 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.