APHC010264692025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17823/2025 Between: 1. M/S. BSK ENGINEERING AND INFRASTRUCTURE, REP. BY ITS MANAGING PARTNER, MR. B. SRAVAN KUMAR 4-161/3, GROUND FLOOR, GOPALAPATNAM VUDA COLONY, VISAKHAPATNAM - 530027 ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, MADHAVADHARA CIRCLE, VISAKHAPATNAM, ANDHRA PRADESH. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...RESPONDENT(S): 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 a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 2.1.2025 for the period October 2024 under the Goods and Service Tax Act, 2017 in Form ASMT-13 without generating the Document Identification Number (DIN) on the 2 RRR,J & JS,J W.P.No.17823 of 2025 summary order or the show cause notice as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice and 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 grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 2.1.2025 passed by the 1®* Respondent for the tax period October 2024, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. SANTHI CHANDRA 2. GP FOR COMMERCIAL TAX 3 RRR,J & JS,J W.P.No.17823 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in Form GST ASMT – 13, dated 02.01.2025, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period October - 2024. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2. This assessment order, in Form GST ASMT – 13, is 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 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 & 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 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. 1 2022 (63) G.S.T.L. 286 (SC) 4 RRR,J & JS,J W.P.No.17823 of 2025 5. 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. 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 order, which was uploaded in the portal, requires the impugned order to be set aside. 7. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 02.01.2025, issued by the 1st respondent, with a liberty to the 1st respondent to conduct fresh assessment, after giving a 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.) 5 RRR,J & JS,J W.P.No.17823 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _____________________ SUMATHI JAGADAM, J Date:23.07.2025 KPV 6 RRR,J & JS,J W.P.No.17823 of 2025 220 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No:17823 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 23.07.2025 KPV