APHC010354462025 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: 17848/2025 Between: 1. M/S. GOLD STAR TRADERS, , GODOWN NO. 16/54/2, MADHAVARAM ROAD, ADONI, NEAR MARKET YARD, KURNOOL DISTRICT, ANDHRA PRADESH - 518301, REP. BY ITS PROPRIETOR, MR. PINJARI DADU. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ADONI CIRCLE KURNOOL DIVISION, III ROAD, SKD COLONY, ADONI KURNOOL DISTRICT, ANDHRA PRADESH - 518003. 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, , REP. BY THE REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, 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 tobe pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Ex- 2 RRR,J & JS,J W.P.No.17848 of 2025 Parte Suo Motu Order for Cancellation of Registration in Form GST REG- 19, vide Reference No. ZA370625022584G, dated 11-06- 2025, passed by the First Respondent, which does not contain DIN or Signature, and which was passed pursuant to Show Cause Notice which itself did not contain DIN or Signature, without physically serving show cause notice, by fixing date of personal hearing before the time granted for filing reply has expired, without furnishing the field inspection report which is the basis for issue of the show cause notice to the Petitioner, as arbitrary, contrary to law, violative of the principles of natural justice, non-est, ab initio void, not an order in the eye of law, violative of the fundamental rights guaranteed under Article 19(1)(g) of the Constitution of India, unjust and illegal and consequently set aside the same and pass such 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 be pleased to grant stay of operation of the impugned Ex-Parte Suo Motu “Order for Cancellation of Registration” in Form GST REG-19, vide Reference No. ZA370625022584G, dated 11-06-2025, passed by the First Respondent, and pass such Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 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, vide Reference No.ZA370625022584G, dated 11.06.2025, 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. 3 RRR,J & JS,J W.P.No.17848 of 2025 2. This impugned order, in FORM GST REG – 19, 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 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 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.17848 of 2025 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.ZA370625022584G, dated 11.06.2025, 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.17848 of 2025 176 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No:17848 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 16.07.2025 KPV