M/S. 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 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. No. GST/37AOAPM9422L1ZM, dated 29-12-2023, u/73(9) of the GST Acts, 2017, for the Financial Year 2017-18 under the IGST, CGST and SGST Acts, 2017, as barred by limitation, invalid and not an order in the eye of law, contrary to S. 75(4) of the CGST Act, 2017 and violative of the principles of natural justice 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 COST Act, 2024, inserted vide Finance (no 2) Act, 2024, w.e.f. 01-11-2024 to the Petitioner. lA NO: 1 OF 2024 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 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 GST/37AOAPM9422L1ZM, dated 29-12-2023, u/73(9) of the GST Acts, 2017, for the Financial Year 2017-18 under the IGST, CGST and SGST Acts, 2017. lA NO: 2 OF 2024 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 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. Counsel for the Petitioner(s):SRI. G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following ORDER:
APHC010592422024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] r 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: 31299/2024 Between; M/s. Knight Hawk Security And Allied Services ...PETITIONER AND ...RESPONDENT(S) The Assistant Commissioner Stii and Others Counsel for the Petitioner; 1.G NARENDRA CHETTY Counsel for the Respondent(S);
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 29.12.2023, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the financial year 2017 to 2018. This assessment order of the 1®' respondent has been challenged by the petitioner in this Writ Petition.
RRRJ &*MR,
This assessment order, in Form GST DRC-07, is chaiienged by on various grounds, including the ground that the proceedings did not contain a DIN number. the petitioner said
Learned Government Pleader instructions, submits that there is no DIN number assessment order. for Commercial Tax on on the impugned
The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act Supreme Court in the on came to be considered by the Hon’ble 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 an order, which does not contain a DIN referred to as “C.B.i.C.”), had held that 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 on bearing No. 128/47/2019-GST, non-mention of a DIN number would / '2022 (63)G.S.T.L 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
3 RRR,J & MRK,J W.P.No.31299 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 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 29.12.2023, issued by the respondent, with a liberty to the 1®‘ 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 & MP,K, As a sequel, pending miscellaneous applications, if any, shall stand P.U.V.BHASKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To, 1 The Assistant Commissioner (ST)-II, Patamata Circle, Vijayawada, Plot No. 8, Road No. 4, 2nd Floor, JRR Complex, Near Lotus Land Mark, Ramiingeswara Pet, Ayodhya Nagar, Vijayawada - 520003. 2 The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh
The Secretary, Union of India, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110001. 4. The Manager, Canara Bank, Patamata Branch, Vijayawada- 520016. 5. 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 npc
HIGH COURT DATED:22/01/2025 ORDER WP.No.31299 of 2024 ■3 hi Oh o 7 i- JUN ?0?5 4>. 'SPATCW DISPOSING THE WP 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.