APHC010322872025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE NINTH 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: 16578/2025 Between: 1. M/S.BALAJI DECORTICATORS,, SY.NO.449, VELLATURU, PENDLIMARRI MANDAL, YSR KADAPA DISTRICT, STATE OF ANDHRA PRADESH. REP. BY IT PROPRIETRIX GUMMANA NAGESWARAMMA ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, RAYACHOTY CIRCLE, KADAPA DIVISION, KADAPA. 2. THE ASSISTANT COMMISSIONER OF STATE TAX, KADAPA-1 CIRCLE, KADAPA. 3. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH. 4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 100 001 ...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring (1) the action of the 1st Respondent in passing the Proceedings, dated 26.05.2025, three Summary of the Orders in Form GST DRC-07, dated 26.05.2025 for the tax period 2 RRR, J & JS, J W.P.No.16578 of 2025 2022-23 to 2024-25, levying Tax, Interest and Penalty and passing a Composite Order covering three years instead of each financial year, under Section 74 of the IGST/CGST/SGST Act 2017, instead of passing the Proceedings under Section 73 of the IGST/CGST/SGST Act 2017, without establishing any fraud or misstatement, as arbitrary, contrary to law, without jurisdiction and against the Principles of Natural Justice and Rule of Law, and also the same is contrary to Article 14 19(i)(g) and 21 of the Constitution of India (2) the action of the 1st Respondent in issuing Notice and passing the Orders, without any signature of the Officer concerned either physically or digitally in the Notices and Orders, are not valid in the eye of law (3) the action of the 1st Respondent in passing the Summary of Orders, without generating DIN in the Orders as per Circular No. 128/47/2019-GST , dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Honble Supreme Court, are not valid and consequently set aside the Proceedings for the tax period 2022-23 to 2024-25, dated 26.05.2025, the Summary of the Order in Form GST DRC-07 for 2022-23, dated 26.05.2025, the Summary of the Order in Form GST DRC-07 for 2023-24, dated 26.05.2025 and the Summary of the Order in Form GST DRC-07 for 2024-25, dated 26.05.2025 null and void 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 Suspend the Operation of the Proceedings for the tax period 2022-23 to 2024-25, dated 26.05.2025, the Summary of the Order in Form GST DRC-07 for 2022-23, dated 26.05.2025, the Summary of the Order in Form GST DRC-07 for 2023-24, dated 26.05.2025 and the Summary of the Order in Form GST DRC-07 for 2024-25, dated 26.05.2025 passed by the 1®„ Respondent, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & JS, J W.P.No.16578 of 2025 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner was served with an assessment order, dated 26.05.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period December 2021 to November 2024. 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) 4 RRR, J & JS, J W.P.No.16578 of 2025 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. 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 26.05.2025, 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.) 5 RRR, J & JS, J W.P.No.16578 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ____________________ SUMATHI JAGADAM, J Date: 09.07.2025 MJA 6 RRR, J & JS, J W.P.No.16578 of 2025 309 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 16578 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.07.2025 MJA