BharatTaxGST

M/S. Reddy And Reddy Motors vs. Deputy Commissioner (St)

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WP/225/2025HC Andhra PradeshGSTCNR APHC01059315202407 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM7 pages
For Petitioner: SRI KARTHIK RAMANA PUTTAMREDDYr^For Respondent: GP FOR COMMERCIAL TAX<

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Cause title — parties, addresses and appearances
% ■I sA IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO^ AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAWL WRIT PETITION NO: 225 OF 2025 Between: M/s. Reddy and Reddy Motors, rep. by its Managing Partner; Mr. Goluguri Sreerama Reddy, #11/43/4TO, 1-Town, Yeduri Vari Street Vijayawada-520 008, Krishna District ...PETITIONER AND 1. Deputy Commissioner (ST), Special Circle-Vja-1, Vijayawada-1 Division, 74-2-20, 1st Floor, Sasanka Towers, Yanamalakuduru Road, Krishna Nagar, Vijayawada-520 007. 2. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 3. Union of India, rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3^^ Floor, Sansad Marg, New Delhi-110 001. ^ ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a Writ of Mandamus or any other appropriate writ order or direction setting aside the common adjudication order dated 20.9.2024 passed by the 1®‘ Respondent for the years 2018-19 to 2021-22 as being void ab initio and a nullity on account of lack of DIN and authentic may or T t ^ signatures and contrary to the provisions of the COST Act for bunching of adjudication for multiple financial years in one show cause noticed ’V ll. 7 t rIO: 1 OF 2025 .’J- ’ . t t 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 r* ■ ■4 .*• pleased to grant interim stay of all further proceedings pursuant to the impugned order dated 20.09.2024 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship^- Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDYr^ Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX<- Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

w APHC010593152024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) HlSB ■■XjpTr. [3508] 0" WEDNE AY, THE EIGHTH 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: 225/2025 Between: ...PETITIONER M/s. Reddy And Reddy Motors, AND ...RESPONDENT(S) Deputy Commissioner St and Others Counsel for the Petitioner:

1.

KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondents): 1 .GP FOR COMMERCIAL TAX

2.

The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 20.09.2024, respondent, under the Goods and Service Tax Act, 2017 [for for the periods 2018-19 to 2021-2022. This assessment respondent has been challenged by the petitioner in this writ St passed by the 1 short “the GST Act”] St order of the 1 petition.

W.P.No.225 of 2025 is challenged by ground that the said

2.

This assessment order, in Form GST DRC-07, i the petitioner, on various grounds, including the proceedings did not contain a DIN number.

3.

Learned Government instructions, submits that there assessment order. Pleader for Commercial no DIN number on the i Tax, on IS impugned

4.

The question of the effect of proceedings, under the G.S.T. Act non-inclusion of DIN number came to be considered by the Hon’ble Union of India & Ors\ Act and the of Indirect Taxes and Customs (herein an order, which does not contain a DIN on Supreme Court in the case of Pradeep Goyal t/s. The Hon’ble Supreme Court, after noticing the provisions of the circular issued by the Central Board referred to as “C.B.I.C.”), had held that number would be non-est and invalid.

5.

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 issued by the C.B.I.C., had held that on bearing No. 128/47/2019-GST non-mention of a DIN number would proceedings. Another Division Bench of case of Sai Manikanta Electrical Contractors mitigate against the validity of such this Court in the \/s. The ^ 2022 (63) G.S.T.L. 286 (SC) " 2024 (88) G.S.T.L. 179 (A.P.)

W.P.No.225of2025 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 allowed, setting aside the impugned proceedings, dated 20.09.2024, issued by the 1®* respondent, with 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 order shall be excluded for the purposes of limitation. There shall be no order as to 7. costs. As a sequel, pending miiscellaneous applications, if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P) M.RAMESH BABU DEPUTY REGISTRAR //// SECTION OFFICER To,

1.

Deputy Commissioner (ST), Special Circle-Vja-1, Vijayawada-1 Floor, Sasanka Towers, Yanamalakuduru F^ad St Division, 74-2-20, 1 Krishna Nagar, Vijayawada-520 007. 2. The Principal Secretary to Government, Revenue (CT-II) Department State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.

3.

The Secretary, Ministry of Finance, Union of India, Jeevan Deep Building, 3'^'^ Floor, Sansad Marg, New Delhi-110 001. 4. One CC to Sri Karthik Ramana Puttamreddy, Advocate [OPUC]

5.

One CC taSri Pasala Ponna Rao, Deputy Solicitor General of In^, , High Court of A.P. at Amaravati[OUT]

6.

Two CC’s to GP for Commercial Tax, High CourtjofA.P. at Amaravati[OUT]

7.

Three CD Copies. ssb

p HIGH COURT - 0^ DATED:08/01/2025 ^r- AND/y^ ORDER 2" g 2 6 JUN 2m WP.No.225 of 2025 Co ^ Current siecuon ^ ALLOWING 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.