APHC010354132025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE THIRTIETH 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: 18397/2025 Between: 1. A V SUBBA RAO, 11/12/136, NAVABPET COLONY, SATYANARAYANAPETA, ELURU - 534 001. WEST GODAVARI DISTRICT., REP. BY ITS PROPRIETOR, MR.ALAPATI VENKAT SUBBA RAO ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ELURU-I CIRCLE, ELURU. WEST GODAVARI DISTRICT. 2. THE ASSISTANT COMMISSIONER ST, ELURU-I CIRCLE, ELURU. WEST GODAVARI DISTRICT. 3. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH. 4. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 5. 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. 2 ...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 topleased 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 Order, dated 28.02.2025, the Summary of the Order in Form GST DRC- 07, dated 28.02.2025 and Attachment to the Order in Form GST DRC-07, dated 28.02.2025, under Section 73 of the IGST Act, 2017 levying Interest for the tax period 2020-21, without authorisation, without DIN in the Order, the Summary of the Order in Form GST DRC-07 and Attachment to Form GST DRC-07 and without Signature of the 1 Respondent in the Order, Summary of the Order in Form GST DRC-07, dated 28.02.2025, without issuing Form GST DRC-01A, as arbitrary, contrary to the provisions of the IGST/CGST/SGST Act 2017, patently barred by limitation without jurisdiction as contemplated under Section 73(10) of the IGST/CGST/SGST Act 2017, as illegal, contrary to Section 164 of the IGST/CGST/SGST Act 2017, without jurisdiction, bias, frivolous, and in violation of Principles of Natural Justice and contrary to Article 14 of the Constitution of India St (2). the action of the 1ST Respondent collecting the IGST amount from both the parties i.e. the supplier as well as from the Petitioner is illegal, against the Act and Rules, and may be directed to refund the amount collected from the Petitioner vide Form GST DRC-03 dated 03.02.2025 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 pleased to suspend the operation of the Order, dated 28.02.2025, the Summary of the Order in Form GST DRC-07, dated 28.02.2025 and Attachment to the Order in Form DRC-07, dated 28.02.2025 Respondent, for the tax period 2020-21, under St passed by the 1 IGST/CGST/SGST Act, 2017, 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 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the summary of the Order and the attachment to the Order, both dated 28.02.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. These Orders of the 1st respondent have been challenged by the petitioner in this Writ Petition. 2. The summary of the Order and the attachment to the Order, both dated 28.02.2025, are 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 Orders. 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 Deputy Commissioner, Special Circle, Visakhapatnam3, had also held that non-mention of a DIN number would require the order to be set aside. 1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.) 4 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 these Orders, which was uploaded in the portal, requires these Orders to be set aside. 7. Accordingly, this Writ Petition is disposed of setting aside the summary of the Order and the attachment to the Order, both dated 28.02.2025, passed 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 Orders. The period from the date of these Orders, 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 Dated: 30.07.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM W.P.No.18397/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 30.07.2025 BSM