APHC010355772025 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: 17967/2025 Between: 1. SRI VENKATESWARA TRADERS, PLOT NO. 253, BLOCK B-11, NEW AUTO NAGAR, KANURU, KRISHNA, PIN-520007 PROPRIETORSHIP, REP BY ITS PROPRIETOR MR. GOTTIPATI KALYAN ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2. ASSISTANT COMMISSIONERST, PENAMALURU CIRCLE, NO.ILL DIVISION, VIJAYAWADA. ...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 writ of Mandamus or any other appropriate writ or order or direction, declaring the assessment order GST DCR-07 dated 23.11.2024 for FY 2020-2021 passed by the 2nd respondent as without jurisdiction, void, illegal, arbitrary, violation of principles of natural justice, without DIN, non application of mind as well as contrary to the provisions of the APGST Act and CGST Act, 2007, particularly levying tax and penalty despite the dealer having excess ITC received for the FY 2020-2021, which is 2 RRR,J & JS,J W.P.No.17967 of 2025 violation of principles of natural justice and Article-265 of the constitution of India and consequently set-a-side the same 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, pending disposal of the writ petition, to grant stay of all further proceedings pursuant to assessment order dated: 23.11.2024 passed by respondent No.2 for the year FY 2020-21, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass Counsel for the Petitioner: 1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & JS,J W.P.No.17967 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, dated 23.11.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the financial year 2020-2021. 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.17967 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, dated 23.11.2024, 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.17967 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.17967 of 2025 172 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No:17967 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 16.07.2025 KPV