APHC010345542025 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: 17663/2025 Between: 1. M/S S.J.ENTERPRISES,, REPRESENTED BY THE PROPRIETOR SRI S.JAILANI, DOOR.NO.8-90, PULICHERLA, CHITTOOR DISTRICT, ANDHRA PRADESH PIN 517172. ...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, O/O. THE ASST. COMMISSIONER OF CENTRAL TAX, TIRUPATHI-3 RANGE, TIRUPATI GST DIVISION, 15-57/5, PADMAVATHI NAGAR, TIRUPATI-517502. 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - PIN -110 001. ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned alleged show- cause Notice for the cancellation of GST registration-cum-order of suspension of the GST registration in Form GST REG-17 dated 13-05-2025 2 RRR,J & JS,J W.P.No.17663 of 2025 and the alleged orders of the cancellation of Registration in Form GST REG- 19 dated 15-06-2025 and to 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 orders of the cancellation of registration in Form GST REG-19 dated 15-06-2025 for the above detailed reasons; and to pass Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. SANTHI CHANDRA 3 RRR,J & JS,J W.P.No.17663 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an order for cancellation of registration, in FORM GST REG – 19, dated 15.06.2025, passed by the 1st respondent under the Goods and Services Tax Act, 2017 [for short “the GST Act”]. The said order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2. This impugned 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 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.17663 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 proceedings, dated 15.06.2025, issued by the 1st respondent, with a liberty to the 1st respondent to take up further proceedings, after giving a notice to the petitioner and assigning a DIN number to the said order. 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:16.07.2025 KPV 3 2024 (88) G.S.T.L. 303 (A.P.) 5 RRR,J & JS,J W.P.No.17663 of 2025 207 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No.17663 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 16.07.2025 KPV