IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K. MANMADHA RAO WRIT PETITION NO: 12633 OF 2025 Between: Mahavir Auto Diagnostics Pvt. Ltd., 38-22-158, C-20, Industrial Estate, Marripalem, Visakhapatnam, Andhra Pradesh - 530007 Represented by its Managing Director, Mr. Parsva Kumar Jhabakh, S/o. Vimal Chand Jhabakh, Aged about 57 years, R/o. 8-2-293/82/A/357, Plot No. 357, Road No. 23/A, Jubilee Hills, Hyderabad, Telangana - 500033. ...PETITIONER AND 1. Assistant Commissioner of Central Tax, Visakhapatnam COST Division, D.No. 45-57-21,2'^'^ Floor, Sriya Complex, Near Narasimhagar Rythu Bazar, Kailasapuram, NH-5, Visakhapatnam - 530024. Assistant Commissioner of Central Tax, Visakhapatnam GST Audit Circle, GST Bhavan Port Area, Visakhapatnam - 530035. Superintendent of Central Tax, Marripalem CGST Range, D.No. 45-57- 21, 2nd Floor, Sriya Complex, Near Narasimha Nagar Rythu Bazaar, Kailasapuram, NH-5, Visakhapatnam - 530024. Additional Commissioner of Central Tax (GST - Appeals), D.No. 3-30- 15, Ring Road, Guntur - 522006. Central Board of Indirect Taxes and Customs, GST Policy Wing, New Delhi Rep. by its Commissioner; Union of India, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-110001. Assistant Commissioner (ST), Madhavadhara Circle, Visakhapatnam- ll Division D.No. 4**^ Floor, Sagarika Lodge upstair Opp GVMC Multi Level Car Parking Jagadamba Junction, Visakhapatnam. 2. 3. 4. 5. 6. 7. 8. The Branch Manager, HDFC Bank D. No. 11-7-8, Ground Floor ^ Eswarenclave, Greenpark Road Visakhapatnam, Andhra Pradesh *530002. ...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 recovery notice issued in Form DRC-13 dated 28- 04-2025 by the Respondent No.7 to the Respondent No. 8 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. lA 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 to suspend impugned recovery notice issued in Form DRC-13 dated 28-04-2025 issued by Respondent No.7 to Respondent No. 8. Counsel for the Petitioner : SRI PASUPULETI VENKATA PRASAD Counsel for the Respondent NoS.1 to 5 : Mrs. SANTHI CHANDRA, SC FOR CBIC Counsel for the Respondent No.6 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.7 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.8 : NONE APPEARED The Court made the following: ORDER 1 RRR,J & Dr. KMR,J W.P.No. 12633/2025 APHC010253532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY,THE SEVENTHDAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO HON’BLE Dr. JUSTICE K. MANMADHA RAO WRIT PETITION NO: 12633/2025 Between: Mahavir Auto Diagnostics Pvt Ltd ...PETITIONER AND Assistant Commissioner Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent{S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri P. Venkata Prasad, learned counsel appearing petitioner and learned G.P. for Commercial Tax, appearing respondents. for the for the 2 RRR,J & Dr. KMR.J W.P. No. 12633/2025 2. The petitioner was served with served with a notice in Form GST DRC-13, dated 28.04.2025, by the 7 banker to attach the bank account of the petitioner. 3. The impugned notice, issued by the 7 by the petitioner th respondent, to the 8*^ respondent- th respondent is challenged on various grounds, including the ground that the said proceeding does not contain the DIN number. 4. Learned Government Pleader for instructions, submits that there i notice. Commercial Tax is no DIN number, on the impugned recovery on 5. The effect of the absence of the signature , on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided 14.02.2023. A Division Bench of this Court, had heid that the si on signature, on the assessment order, cannot be dispensed with and that the Sections-160 & 169 of the Central Goods and Service provisions of Tax Act, 2017, would not rectify such a defect. Following this Judgment this Court, another Division Bench of SRK Enterprises Vs. Assistant on 10.11.2023, had set in the case of M/s. Commissioner, in W.P.No.29397 of 2023, decided aside the impugned assessment order. 6. Another Division Bench of this Court in the case of M/s. SRS Traders by its Judgment, dated Vs The. Assistant in W.P.No.5238 of 2024, following the aforesaid 19.03.2024, Commisslbner ST & ors. 3 RRR,J & Dr. KMR.J W.P.No. 12633/2025 two Judgments, had held that the absence officer, on the assessment order, and set aside the said order. The question of the effect of of the signature of the assessing would render the assessment order invalid 7. non-inclusion of DIN number came to be considered by the Hon’ble on proceedings, under the G.S.T. Act, 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 Taxes and Customs (herein an order, which does not contain a DIN 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. 8. A Division Bench of this Court in the case of M/s. Cluster ^ on bearing No. 128/47/2019-GST, non-mention of a DIN number would 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 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, Vlsakhapatnam\ had aiso heid that non-mention of a DIN number would require the order to be set aside. 9. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number and absence of the signature of 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.) 4 RRR.J & Dr. KMR,J W.P.No.12633/2025 the assessing officer, in the impugned recovery notice would have to be set aside. 10. Accordingly, this Writ Petition is disposed of setting aside the impugned recovery notice in Form GST DRC-13 dated 28.04.2025, issued by the 7*^ respondent, with liberty to the respondent to issue fresh notice by assigning DIN number and signature to the said proceedings. The period from the date of the impugned notice, 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, pending miscellaneous applications, if any, shall stand closed. Sd/- K. SRINIVASA RAJU ASSISTANT REGISTRAR //TRUE COPY// ^ SECTION OFFICER To, 1. The Assistant Commissioner of Central Tax, Visakhapatnam COST Division, D.No. 45-57-21,2"'* Floor, Sriya Complex, Near Narasimhagar Rythu Bazar, Kailasapuram, NH-5, Visakhapatnam - 530024. 2. The Assistant Commissioner of Central Tax, Visakhapatnam GST Audit Circle, GST Bhavan Port Area, Visakhapatnam - 530035. 3. The Superintendent of Central Tax, Marripalem CGST Range, D.No. 45-57-21, T'^ Floor, Sriya Complex, Near Narasimha Nagar Rythu Bazaar, Kailasapuram, NH-5, Visakhapatnam - 530024. 4. The Additional Commissioner of Central Tax (GST - Appeals), D.No. 3- 30-15, Ring Road, Guntur—522006. 5. The Central Board of Indirect Taxes and Customs, GST Policy Wing, New Delhi Rep. by its Commissioner. 6. The Secretary, Union of India, Ministry of Finance, North Block, New Delhi-110001. 7. The Visakhapatnam-HD™yo°"D'fj®’]',M''l3<lhavadharaCird VMC Multi Level Car Parking Jagadamba^S^® “P®*®''' °PP 8- The Branch Manager HDFCR '^'®®'<'’PPatnam. Isv.renciave, Greenpark Road Visakha^Vnam® 9- OneCCto Sri lO.One CC to Mrs. 11- One CCtoShP. 13. Three C.D. Copies. Pasupuleti Venkata Prasad Santhi Chandra, SC for Ponna Rao Commercial Tax, Advocate fOPUCJ Advocate fOPUCJ of India (OPUC) High Court of Andhra Pradesh. CBIC Deputy Solicitor General Cnr HIGH COURT \ DATED:07/05/2025 ORDER WP.No.12633 of 2025 .f 03 MAY 2025 B ^ . Current Section .^ DISPOSING OF THE W P WITHOUT COSTS