Andhra Pradesh High Court – Amravati
Ravi Traders vs The Deputy Assistant Commissioner on 19 March, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY,THE NINETEENTH DAY OF MARCH
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE DR JUSTICE K MANMADHA RAO
WRIT PETITION NO: 5768 OF 2025
Between:
M/s Ravi Traders, Rep by its Proprietor, Parimisetty Ravindra Babu, S/o
Kondanna, Aged about 59 years. Situated at 6/385, Nandi Mandalam, Main
Road, Pendlimarri Mandal, YSR district, Kadapa (Cuddapah, Andhra Pradesh-
516218
...PETITIONER
AND
1. The Deputy Assistant Commissioner, (ST), O/o Assistant
Commissioner, Circle-1, Kadapa Department of State Tax (GST),
Andhra Pradesh
2. The State of Andhra Pradesh, Rep by its Principal Secretary to
Government, Commercial Tax (ST), Secretariat, Velagapudi,
Amaravathi.
...RESPONDENTS
Petition under Article 226 of the Constitution of India is filed praying
that in the circumstances stated in the affidavit filed therewith, the High
Court may be pleased to issue an Order or a Direction or a Writ more in
the nature of Writ of Mandamus setting aside the impugned Demand Order
in FORM GST-DRC-07 dt. 11.06.2024, and impugned Show Cause Notice
in FORM GST-DRC-01 dt.20.01.2024 passed under Section 74 of the
APGST Act, 2017 for the financial years from 2021-2022, 2022-2023 and
2023-2024 as not in accordance with law and consequently direct the
Respondent No.1 to conduct fresh
assessment proceedings after providing
a reasonable opportunity to the Petitioner in accordance with the
procedure established by law in this regard and the Hon'ble Court may be
pleased to direct the Respondents not to take any coercive steps for
recovery of the arrears of tax liability.
lA NO: 1 OF 20?!^
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the
High Court may be pleased to grant STAY against impugned Order in
FORM GST-DRC-07 dt.11.06.2024 and impugned Show Cause Notices i in
FORM GST-DRC-01 dt.20.01.2024 passed under Section 74 of the APGST
Act, 2017 for the financial
years from 2021-2022, 2022-2023 & 2023-2024
pending disposal of the above writ petition.
Counsel for the Petitioner :SRI. ROSEDAR S.R.A
Counsel for the Respondent No's. 1 & 2; GP FOR COMMERCIAL TAX
The Court made the following ORDER:
1
APHC010100982025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3525]
(Special Original Jurisdiction)
WEDNESDAY ,THE NINETEENTH DAY OF MARCH
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE DR JUSTICE K MANMADHA RAO
WRIT PETITION NO: 5768/2025
Between;
Ravi Traders ...PETITIONER
AND
The Deputy Assistant Commissioner and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1.ROSEDARS.R.A
Counsel for the Respondent(S);
1.GP FOR COMMERCIAL TAX
The Court made the following order:
(per Hon'ble Sri Justice R. Raghunandan Rao)
The petitioner was served with a show cause notice, in FORM GST
DRC-01, dated 20.01.2024 and also with an assessment order, in FORM GST
DRC-07, dated 11.06.2024, passed by the 1®' respondent, under the Goods
and Services Tax Act, 2017 [for short "the GST Act"] for the period 2021-2024,
the said notice and the assessment order have been challenged by the
petitioner.
2
2. The show cause notice, in FORM GST DRC-01 and the
assessment order, in Form GST DRC-07, are challenged by the petitioner, on
various grounds, including the ground that the said proceedings did not
contain a DIN number.
3.
Learned Government Pleader for Commercial Tax, on
instructions, submits that there is no DIN number on the impugned
show-cause notice as well as on the impugned assessment order.
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 Goyal 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.
5. 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, bearing No. 128/47/2019-GST,
issued by the C.B.I.C., had held that non-mention of a DIN number would
mitigate against the validity of such proceedings. Another Division Bench of
this Court in the case of Sai Manikanta Electrical Contractors Vs. The
" 2022 (63) G.S.T.L 286 (SC)
^ 2C24(88) G.S.T.L. 179 (A.P.)
Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that
non-mention of a DIN number would require the order to be set aside.
6. 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 show-cause notice vitiates
the impugned order which have to be set aside.
7. Accordingly, this Writ Petition is disposed of setting aside the
show cause notice, in FORM GST DRC-01, dated 20.01.2024 and the
assessment order, in FORM GST DRC-07, dated 11.06.2024, passed by the
1®' respondent, with a liberty to the 1®* respondent to conduct fresh
assessment, after giving a notice and by assigning a DIN number to the said
order. The period from the date of filing 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 costs.
As a sequel, miscellaneous petitions, pending if any, shall stand closed.
^ 2024 (88) G.S.T.L. 303 (A.P.)
Sd/-SHAIK MOHD RAFI
ASSISTANT REGISTf^R
//TRUE COPY//
seWion officer
To,
1. The Deputy Assistant Commissioner, (ST), O/o Assistant
Commissioner, Circle-1, Kadapa Department of State Tax (GST),
Andhra Pradesh
2. The Principal Secretary to Government, Commercial Tax (ST), State of
Andhra Pradesh, Secretariat, Velagapudi, Amaravathi.
3. One CO to SRI. ROSEDAR S.R.A, Advocate [OPUC]
4. Two CCs to GP FOR COMMERCIAL TAX, High Court Of Andhra
Pradesh. [OUT]
5. Three CD Copies
▼
HIGH COURT
DATED;19/03/2025
ORDER
WP.No.5768 of 2025
* 10 APR 2025 i
^ . Current Section
DISPOSING OF THE W.P. WITHOUT COSTS