Sugna Sponge And Power Private Limited vs. The Assistant Commissioner Of Tax
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Cause title — parties, addresses and appearances
order Ref. No. APD3707230000171 dated 24.08.2024 and summary order in Form GST DRC 07 bearing ref. No. ZD370824265646 dated 30.08.2024 passed by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same may 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 to stay operation of Impugned Order Ref. No. AD370723000017I dated 24-08-2024 and summary order in Form GST DRC 07 bearing ref. No. ZD3708240265646 dated 30-08-2024 passed by Respondent No. 1 Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for the Respondents No.1 to 4: GP FOR COMMERCIAL TAX AP Counsel for the Respondents No.5, 6 and 8: STANDING COUNSEL FOR CENTRAL TAX AND CUSTOMS
/ Counsel for the Respondent No.7: DEPUTY SOLICITOR GENERAL The Court made the following: Order
7 APHC010517192024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] MONDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2(3773/2024 Between: ...PETITIONER Sugna Sponge And Power Private Limited AND ...RESPONDENT{S) The Assistant Commissioner Of 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 Sn Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 24.08.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period i.e.,01.04.2019 to 31.03.2023, this order has been challenged by the petitioner. 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. J
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Learned Government instructions, submits that there i assessment order. Pleader for Commercial Tax, on IS no DIN number on the impugned
The question of the effect of proceedings, under the G.S.T. Act Supreme Court in the The Hon’ble Supreme Court, after circular issued by the Central Board of Indirect referred to as “C.B.I.C.’’), had held that number would be non-est and invalid. non-inclusion of DIN number came to be considered by the Hon’ble on case of Pradeep Goya! Vs. Union of India & Ors\ noticing the provisions of the Act and the Taxes and Customs (herein an order, which does not contain a DIN
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, issued by the C.B.I.C., had held that bearing No. 128/47/2019-GST 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 i C.B.I.C., the non-mention of a DIN number in the order, which in the portal, requires the impugned order to be issued by the was uploaded set aside. 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179J^.P.) '2024 (88) G.S.T.L. 303 (A.P^
Accordingly, this Writ Petition is disposed of setting aside the impugned proceedings, dated 24.08.2024, issued by the respondent, with liberty to the 1®' respondent to conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The period from the date of the impugned assessment order till the excluded for the purposes of limitation. There shall be date of receipt of this order shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. . G HELA NAIDU ASSISTANT REGISTRAR SECTION OFFICER //// To. Nagar^Stapu‘?.Xdhra°Prade°sh -I15 ^o®^y®"3durgam Circle, Rani SpartS'comSf7ax, ATsecrLariafvelgrrudN 522 503®™® FinancrNorth’Btock° New D&i'iS ooT®"' R COST Division K.h. Road, Anantapur-515001 Ministry of \
The Commissioner, Central Board of Indirect Taxes and Customs, GST Policy Wing, New Delhi - 110 001
One CC to SRI PASUPULETI VENKATA PRASAD Advocate [OPUC] Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT] One CC to Standing Counsel for Central Commercial Tax [OPUC] Three CD Copies / / 10. 11. 12. r \ A HIGH COURT \ 5 - DATED:25/11/2024 ORDER WP.No.26773 of 2024 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.