Knight Hawk Security And Allied Services vs. The Assistant Commissioner

Order or Direction more 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. ZD370224013343V, dated 19-02-2024 u/74 of the GST Acts, the IGST, CGST and SGST barred by limitation, ..invalid and not an order in the eye of law, violative of the principles of natural justice and illegal and consequently 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. 2017, for the Financial Year 2019-20 under Acts, 2017, as without authority, without juri iction set aside the same or lA NO: 1 OF 2074 Petition under Section 151 CPC stated in the affidavit filed i pleased to grant stay of all further proceedings, including collection of tax, penalty and interest pursuant to the impugned Order passed by the First Respondent in Form GST DRC-07 vide Ref: ZD370224013343V, dated 19-02-2024, u/74 of the GST Acts, 2017, for the Financial Year 2019-20 under the IGST, CGST and SGST Acts, 2017. lA NO: 2 OF 207d praying that in the circumstances in support of the petition, the High Court may be coercive steps for Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed ih support of the 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, by the First Respondent to the Fourth Respondent Petitioner is having A/C. No. 0892201001476. dated 06-12-2024, issued Bank wherein the Counsel for the Petitioner: SRI. G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

APHC010592492024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) ■1 > T “ [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: 31245/2024 Between: Knight Hawk Security And Allied Services ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRACHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

RRR,J&MRK,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 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.

3 a# RRR.J & MRK,J W.P.No.31245 of 2024 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 19.02.2024, issued by the 1®^ respondent, with a liberty to the 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 8. 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.)

% RRR,J & MRKJ As a sequel, pending miscellaneous applications, if any, shall stand closed. U.SRI DEVI ASSISTANT REGISTRAR //// SECTION^OFFICER To,

HIGH COURT DATED:22/01/2025 ORDER WP.No.31245 of 2024 % C: 211 JUN ?n75 3: Oiji m. 'VvO'* I?*' DISPOSAL OF THE WRIT PETITION WITHOUT COSTS