APHC010374062025 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: 18906/2025 Between: 1. ABHIRAM RURAL DEVELOPMENT AND SOCIAL SERVICE SOCIETY, HAVING ITS REGD. OFFICE AT D. NO. 1 -64, CHENNAMUKKAPALLI, RAYACHOTI YSR KADAPA DISTRICT REPRESENTED BY ITS PROPRIETOR MR. G. ESWARAIAH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) PULIVENDULA CIRCLE, YSR KADAPA 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI ...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Ordervide DIN 3726062571029 Dt. 26.06.2025 passed by the 1st Respondent for the FY 2020- 21 to 2024-25 which does not contain any valid DIN as illegal, arbitrary, violative of the provisions of the GST Act, without jurisdiction and set aside the same, or to pass IA NO: 1 OF 2025 2 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 STAY all further proceedings pursuant to impugned Assessment Order vide DIN 3726062571029 Dt. 26.06.2025 passed by the 1st Respondentpending disposal of the present Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court challenging the assessment Order dated 26.06.2025 bearing DIN3726062571029 passed by the 1st respondent on the ground that the said DIN attached to the impugned Order is incorrect and as such, it would have to be treated as an Order without a DIN number. 2. Learned Government Pleader for Commercial Tax, on instructions, fairly submits that the DIN number attached to the impugned assessment Order is incorrect. 3. 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. 4. 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. 5. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in this Order, which was uploaded in the portal, requires 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. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment Order, dated 26.06.2025, 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 Order. The period from the date of this 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. 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 WRIT PETITION No.18906 of 2025 30-07-2025 BSM