Keystones Infra Con INDIA (Private) Limited vs. The State Of Ap
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
order or direction declaring order for cancellation of Registration in Reference No.A3 71121097193N, Dt.29-11-2021 with effect from 11-02-2021 by the 3rd Respondent under the Goods and Services Tax Act, 2017, as illegal, arbitrary, contrary to law, violation of principles of natural justice, contrary to the provisions of the Act and violative of Articles 14, 300A and 19(l)(g) of the Constitution of India, set aside the same and consequently direct the 9- respondents to revoke the order of cancellation of GST registration Dt. 29-11-2021 in the interests of justice.^- 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 direct the respondents to restore the registration after suspending the order of cancellation of registration Dt.29-11-2021 passed by the 3'^'^ respondent, 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: ORDER
APHC010189452024 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: 10528/2024 Between: Keystones Infra Con India (private) Limited ...PETITIONER AND The State Of Ap 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, passed by the respondents, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This assessment order of the respondents has been challenged by the petitioner in this writ petition.
This assessment order, 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, on 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 4. 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.
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.)
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. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, issued by the respondents, with liberty to the respondents 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. ^ 2024 (88) G.S.T.L. 303 <A.P.) •> ■- deputy registrar ‘ //// SECTIO OFFICER To,
The Principal Secretary, Revenue (CT) Department, State of AP, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. _
The Assistant Commissioner (ST), Bhavanipuram Circle, Vijayawada, Andhra Pradesh.
The 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. Cnr
HIGH COURT DATED:22/01/2025 1 ORDER WP.No.10528 of 2024 ANOg? O ; *( 2 3 SEP 2025 Co rrentSecti* 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.