APHC010322372025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SECOND 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: 16185/2025 Between: 1. SRI LAKSHMI SRINIVASA TRANSPORT, , F-25, DR. MUNI REDDY COMPLEX, OPP POLICE PETROL PUMP, JAMMALAMADUGU, YSR DISTRICT, ANDHRA PRADESH - 516434, REP. BY ITS MANAGING PARTNER, MR. K. RAMANJANEYA REDDY. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, PRODDATUR-LL CIRCLE, KADAPA DIVISION, D.NO 24/586, RAMESWARAM ROAD, VASANTHAPETA, PRODDUTUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516164. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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 topleased to issue an appropriate Writ, Order or Direction, more 2 particularly in the nature of MANDAMUS declaring that the impugned Assessment, Penalty and Interest Order passed by the First Respondent vide Reference No. ZD370125002941Q, dated 03- 01-2025, for the Financial Years 2021-22 and 2022-23 under the COST, SGST and IGST Acts, 2017, which does not contain DIN, which was passed pursuant to Show Cause Notice which does not contain DIN and also does not contain Signature/Digital Signature, for multiple years, and even on merits is contrary to law, invalid, non-est, not an order in the eye of law, arbitrary, unsustainable and illegal and consequently set aside the same 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 pleased to grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment, Penalty and Interest Order passed by the First Respondent vide Reference No. ZD370125002941Q, dated 03-01-2025, for the Financial Years 2021-22 and 2022-23 under the COST, SGST and IGST Acts, 2017, and pass s Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the show-cause notice, in Form GST DRC-01, dated 15.11.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2021-2022 and 2022-2023. The show-cause notice of the 1st respondent have been challenged by the petitioner in this Writ Petition. 2. The show-cause notice, dated 15.11.2024, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the show-cause notice. 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. 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. 1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.) 4 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, which was uploaded in the portal, requires the said notice to be set aside. 7. Accordingly, this Writ Petition is disposed of setting aside the show-cause notice, in Form GST DRC-01, dated 15.11.2024, passed 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 notice and consequently, the assessment order, dated 03.01.2025, passed by the 1st respondent is also set aside. The period from the date of these orders, 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. ________________________ R. RAGHUNANDAN RAO, J. ____________________ SUMATHI JAGADAM, J Dated: 02.07.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No.16185 of 2025 02-07-2025 BSM