APHC010339342025 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: 17107/2025 Between: 1. M/S. SRI CONSTRUCTIONS AND MATERIALS,, GSTINNO. 37AQPPA5I99M2Z2, 160, BIT 4, P V N NAGAR, BABAMETTA, VIZIANAGARAM, ANDHRA PRADESH - 535002. REP. BY ITS PROPRIETRIX, SMT. SASIREKHA APPALABHATULA. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, STATE TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI. 2. ASSISTANT COMMISSIONER ST, VIZIANAGARAM SOUTH, VIZIANAGARAM DIVISION, STATE TAX DEPARTMENT, VIZIANAGARAM, ANDHRA PRADESH. 3. STATE BANK OF INDIA, VIZIANAGARAM BAZAR BRANCH, REPRESENTED BY THE BRANCH MANAGER, VIZIANAGARAM, ANDHRA PRADESH. 4. UNION BANK OF INDIA, , DASANNAPETA BRANCH, REPRESENTED BY THE BRANCH MANAGER, VIZIANAGARAM, ANDHRA PRADESH. ...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 2 RRR, J & JS, J W.P.No.17107 of 2025 pleased tomay be pleased to issue an appropriate Writ, Order, or Direction, more particularly one in the nature of Writ of Mandamus to Declare the impugned Final Order in Form GST DRC-07 dated 25.07.2024 bearing Ref No. ZD370724018135H, and the DRC-01 Notices dated 21.06.2024 bearing Ref Nos. ZD370624013555E (FY 2021-22) and ZD3706240135687 (FY 2022-23), as arbitrary, illegal, without jurisdiction, in violation of Articles 14, 19(l)(g), and 300A of the Constitution of India, and consequently set aside the same and b. Set aside all consequential proceedings initiated under the CGST/APGST Act, 2017 pursuant thereto, including the action of attachment of the following bank accounts of the Petitioner State Bank of India, Vizianagaram Bazar Branch Account No. 30510513883 Union Bank of India, Dasannapeta Branch Current Account No. 155411100002607 Union Bank of India, Dasannapeta Branch Account No. 155410100094352 and c. Declare the action of the 2nd Respondent in instructing the 3rd and 4th Respondents to attach the aforesaid bank accounts of the Petitioner arbitrary, illegal, and without jurisdiction, and d. Direct the 2nd Respondent to forthwith de-freeze the aforesaid bank accounts and allow the Petitioner to operate the same without any restriction and e. 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 direct the 3’^'' and 4* Respondents to forthwith release the attachment the following banly accounts of the Petitioner: State Bank of India, Vizianagaram Bazar Branch Account No.: 30510513883; Union Bank of India, Dasannapeta Branch Current Account No.: 155411100002607; Union Bank of India, Dasannapeta Branch Account No.: 155410100094352; and Permit the Petitioner to operate the said accounts without restriction, Pass Counsel for the Petitioner: 1. JYOTHI RATNA ANUMOLU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & JS, J W.P.No.17107 of 2025 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 25.07.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2021-22 & 2022-23. This assessment order of the 2nd respondent has been challenged by the petitioner in this Writ Petition. 2. This assessment order 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. 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 1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.) 4 RRR, J & JS, J W.P.No.17107 of 2025 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 order, dated 25.07.2024, issued by the 2nd respondent, with liberty to the 2nd 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ____________________ SUMATHI JAGADAM, J Date: 09.07.2025 MJA 3 2024 (88) G.S.T.L. 303 (A.P.) 5 RRR, J & JS, J W.P.No.17107 of 2025 306 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17107 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.07.2025 MJA