APHC010243752025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] FRIDAY, THE EIGHTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13351/2025 Between: 1. M/S P.S.R. INFRASTRUCTURES,, REPRESENTED BY THE MANAGING PARTNER - SRI. PUCHALAPALLI SUDHAKAR REDDY H NO 26-1-1578, FLAT NO 301, B BLOCK, DEERAJ COURTS APARTMENTS, SRI NAGAR COLONY, MAGUNTA LAYOUT, SRI POTTI SRIRAMULU NELLORE ANDHRA PRADESH PIN 524004. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, NELLORE - I CIRCLE, D.NO- 15-505/2, 2ND FLOOR, C.T. COMPLEX, R.R STREET, S.P.S.R NELLORE DISTRICT, ANDHRA PRADESH PIN- 524001 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN - 522 503. 3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN -110 001. ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.13351 of 2025 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 tomay be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders of the Respondent No1 dated 04-02-2025 and also the Notification No 6 of 2020- Central Tax dated 03-02-2020 issued by the Government of India and corresponding Notification issued by the Government of Andhra Pradesh and to pass IA NO: 1 OF 2025 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 may be pleased to stay the collection of the disputed tax of Rs.256,65,976, penalty of Rs.257,98,948 and interest of Rs.324,70,119 (Total Rs.839,35,043) levied by the Respondent No:1, for the various reasons mentioned in detail in this affidavit; and to pass such other order or orders in the interest of Justice, lest the Petitioner will be put to irreparable economic loss. The levy of tax has no legs to stand. The balance of convenience is clearly in favour of the petitioner and against the Respondents. IA NO: 1 OF 2026 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 May be pleased to condone the delay of 179 days in compliance of payment of 10% of the disputed tax for the year 2017-18 as imposed by this Honble Court in interim order dated 24.07.2025 in the above Writ Petition, in the interest of justice, and pass IA NO: 2 OF 2026 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 may be pleased to it is prayed that the Honorable Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing summary of assessment order dated 4.2.2025 for the period 2017-18 under the Goods and Service Tax Act, 2017 in Form DRC -07 as well as the show cause notice dated 21.7.2023 without affixing the signature and not generating the Document Identification Number (DIN), as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and set aside the same as well as the assessment 3 RRR,J & TCDS,J W.P.No.13351 of 2025 order dated 4.2.2025 passed by the 1st Respondent, as without jurisdiction, nonest and void ab initio and contrary to provisions of Section 160 and 169 of the CGST Act, and consequently direct the Respondents to redo the assessment following the principles of natural justice; and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. Y V ANIL KUMAR 2. GP FOR COMMERCIAL TAX 4 RRR,J & TCDS,J W.P.No.13351 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Srinivasa Rao Kudupudi, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner was served with a summary of the assessment order, dated 04.02.2025, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period July, 2017- March, 2018. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 3. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 4. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order. 5. 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 & Ors1. 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 1 2022 (63) G.S.T.L. 286 (SC) 5 RRR,J & TCDS,J W.P.No.13351 of 2025 referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be invalid. 6. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, 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 Deputy Commissioner, Special Circle, Visakhapatnam3, had also held that non-mention of a DIN number would require the order to be set aside. 7. 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. 8. Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 04.02.2025, issued by the 1st respondent, with liberty to the 1st 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 costs. 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.) 6 RRR,J & TCDS,J W.P.No.13351 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:08.05.2026 KPV 7 RRR,J & TCDS,J W.P.No.13351 of 2025 175 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 13351 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 08.05.2026 KPV