APHC010340462025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SIXTEENTH 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: 17598/2025 Between: 1. M/S. ANJANAAS EDUCATIONAL INSTITUTIONS, REGD. OFFICE AT D. NO. 1-145/4, RAMACHANDRAPURAM, AVANIGADDA, KRISHNA DISTRICT, ANDHRA PRADESH REP. BY ITS PROPRIETOR MR B NAVEEN ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI 2. THE ASSISTANT COMMISSIONER ST, MACHILIPATNAM CIRCLE, MACHILIPATNAM ...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 tomaybe pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment and Adjudication Order passed by the 2nd Respondent vide Order dt. 16.06.2025 for FY 2021-22 under APGST Act which does not contain any DIN as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law settled by this Honble Court and set aside the same and also quash all the consequential attachment proceedings or to pass such 2 RRR,J & JS,J W.P.No.17598 of 2025 Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & JS,J W.P.No.17598 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 DRC – 07, vide Reference No.ZD3706250172596, dated 16.06.2025, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the financial year 2021-2022. This assessment order of the 2nd respondent has been challenged by the petitioner in this Writ Petition. 2. This assessment order, in FORM GST DRC – 07, 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.17598 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, vide Reference No.ZD3706250172596, dated 16.06.2025, issued by the 2nd respondent, with a liberty to the 2nd 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.17598 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _____________________ SUMATHI JAGADAM, J Date:16.07.2025 KPV 6 RRR,J & JS,J W.P.No.17598 of 2025 149 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No:17598 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 16.07.2025 KPV