BharatTaxGST

Sr Blue Ways INDIA Private Limited vs. The Assistant Commissioner Of State Tax

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WP/456/2025HC Andhra PradeshGSTCNR APHC01059385202407 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVA (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 456 OF 2025 Between; SR Blue Ways India Private Limited, Flat No.501, Sree Lailadevi Nilayam, Ch. R.K. Street, Patamatalanka, Vijayawada, Andhra Pradesh-520 010, Represented by its Manager Director, Chalasani Mallikharjuna Rao, S/o. Rama Koteswara Rao, Aged about 55 years, R/o. 40-25-27, Maseed Street, Patamata Lanka Vijayawada, Andhra Pradesh - 520010. ...PETITIONER AND The Assistant Commissioner of State Tax, Patamata Circle, Vijayawada III Division, Andhra Pradesh - 520 003. Joint Commissioner of State Tax, Vijayawada III Division, Andhra Pradesh - 520 003. The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department Commercial Tax, A.P. Secretariat, Velagapudi - 522 503. 1. 2. 3. 4. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction, more particularly one in the nature of a Writ of Mandamus declaring that impugned show cause notice in Form GST DRC-01 vide Ref. No. ZD370324014556H dated 18-03-2024 and impugned Order in Form DRC-07 vide Ref. No. ZD3709240136944 20- 09-2024 passed by the Respondent No.1 under the provisions of CQSt/APGST Act, 2017 as being void, arbitrary, illegal, without ■ i*|^u!^iction, without authority of law apart from being violative of Articles '4'4, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. i r . i lA NO: 1 OF 2025 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 to stay operation of impugned Order in Form DRC-07 vide Ref. No. ZD3709240136944 dated 20-09-2024 passed by Respondent No. 1. Counsel for the Petitioner : SRI PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010593852024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] 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: 456/2025 Between: Sr Blue Ways India Private Limited ...PETITIONER AND The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner:

1.

PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (perHon'ble Sri Justice R. Raghunandan Rao) ...RESPONDENT(S) The petitioner was served with the assessment orders, in Form GST DRC-01 vide Ref. No.ZD370324014556H, dated 18.03.2024 and in Form GST DRC-07 vide Ref. No.ZD37009240136944, dated 20.09.2024, passed by the 1"' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period December, 2017 to June, 2023. These orders have been challenged by the petitioner in the present Writ Petition.

2.

These assessment orders, in Form GST DRC-01 and Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ndthatthe said proceedings did not contain a DIN number. grou

2 Government Pleader for Commercial Tax, instructions, submits that there is no DIN number on the impugned on 3. Learned assessment orders.

4.

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. A Division Bench of this Court in the case of M/s. Cluster ^ on 5. 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 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 these orders, which was uploaded in the portal, requires the impugned orders to be set aside. 6. ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)

3 f Accordingly, this Writ Petition is disposed of setting aside the 7. GST DRC-01, vide Ref. impugned proceedings, in Form NO.ZD370324014556H, dated 18.03.2024 and in Form GST DRC-07, vide Ref. NO.ZD37009240136944, dated 20.09.2024, issued by the respondent. St respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. with liberty to the 1 As a sequel, pending miscellaneous applications, if any, shall M PRABHAKAR RAO ASSISTANT REGISTRAR SECTION OFFICER stand closed. //// To,

1.

The Assistant Commissioner of State Tax, Patamata Circle, Vijayawada III Division, Andhra Pradesh - 520 003. 2. Joint Commissioner of State Tax, Vijayawada III Division, Andhra Pradesh - 520 003. 3. The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada.

4.

The Principal Secretary, Revenue Department Commercial Tax, State of Andhra Pradesh, A.P. Secretariat, Velagapudi - 522 503. 5. One CC to Sri Pasupuleti Venkata Prasad, Advocate [OPUC]

6.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

7.

Three C.D. Copies. Cnr

HIGH COURT DATED:08/01/2025 ORDER WP.No.456 of 2025 17 JUN 2025 /o mi lx: O Oj 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.