APHC010373492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 0;^ WEDNESDAY, THE THIRTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18890 OF 2025 Between: M/s. Sri Sitamahalakshmi Rice Traders, Bapulapadu - 521 105, Krishna District, Andhra Pradesh, Rep. by its Managing Partner Mr.Dutta Venkateswara Rao ...Petitioner AND 1. The Assistant Commissioner ST, Gudivada Circle, Vijayawada-Ill Division. Krishna District, Andhra Pradesh 2. The State of Andhra Pradesh, Rep. its Principal Secretary, (Commercial Taxes Department) Amaravati. Guntur District, Andhra Pradesh. 3. The Union of India, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001. 4. 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 A.P. Secretariat, Velagapudi ...Respondents 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 to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring both the Assessment Proceedings, dated 26.04.2024 and 18.09.2024 passed for the tax periods 2018-19, 2020-21, 2021-22 issued under the COST / SGST Acts 2017, as arbitrary, contrary to law, without jurisdiction and in violation of Principles of Natural Justice and more particularly there is no DIN in all the Notices and Orders, there are no signatures in all the Show Cause Notices in Form GST DRC-01, Summary of the Orders in Form GST DRC-07 and Orders passed under Section 73 of the CGST/SGST Acts 2017 and consequently set aside the Assessment Proceedings passed by the 1st Respondent, dated 26.04.2024 and 18.09.2024, summary of Show Cause Notices in Form GST DRC-01 dated 28.12.2023, Summary of the Orders in Form GST DRC-07 dated 26.04.2024, 30.08.2024, and 18.09.2024 and Orders passed under Section 73 of the Act, for the tax period 2018-19, 2020-21,2021-22 under the CGST/SGST Acts 2017, as null and void lA 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 to suspend the operation of both the Assessment Proceedings, dated 26.04.2024 and 18.09.2024 passed by the 1®* Respondent, for the tax periods 2018-19, 2020-21, 2021-22 under the CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. lA NO: 2 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 to Suspend the Operation of Notice for attachment and sale of immovable / movable goods / shares under Section 79 in Form GST DRC-16 dated 01.05.2025 issued by the 1st Respondent, demanding tax for tax periods 2018-19, 2020-21, 2021-22 under the CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents No.1, 2; GP FOR COMMERCIAL TAX Counsel for the Respondent no.3: DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order: APHC010373492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 0E0 [3529] WEDNESDAY, THE THIRTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18890/2025 Between: 1.M/S.SRI SITAMAHALAKSHMI RICE TRADERS,, BAPULAPADU - 521 105, KRISHNA DISTRICT, ANDHRA PRADESH. REP. BY ITS MANAGING PARTNER MR.DUTTA VENKATESWARA RAO ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, GUDIVADA CIRCLE, KRISHNA DISTRICT, ANDHRA VIJAYAWADA-ILL DIVISION. PRADESH 2.THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL (COMMERCIAL TAXES DEPARTMENT) GUNTUR DISTRICT, SECRETARY, SECRETARIAT, VELAGAPUDI, AMARAVATI. ANDHRA PRADESH. A.P. 3.THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 4.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 ...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 both the Assessment Proceedings, dated 2 RRR, J & TCDS, J W.P.No.l8890of2025 26.04.2024 and 18.09.2024 passed for the tax periods 2018-19, 2020-21, 2021-22 issued under the COST / SGST Acts 2017, as arbitrary, contrary to law, without jurisdiction and in violation of Principles of Natural Justice and more particularly there is no DIN in all the Notices and Orders, there are no signatures in all the Show Cause Notices in Form GST DRC-01, Summary of the Orders in Form GST DRC-07 and Orders passed under Section 73 of the CGST/SGST Acts 2017 and consequently set Proceedings passed by the 1st Respondent, dated 18.09.2024, summary of Show Cause Notices in Form GST DRC-01 dated 28.12.2023, Summary of the Orders in Form GST DRC-07 dated 26.04.2024, 30.08.2024, and 18.09.2024 and Orders passed under Section 73 of the Act, for the tax period 2018-19, 2020-21,2021-22 under the CGST/SGST Acts 2017, as null and void aside the Assessment 26.04.2024 and lA 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 both the Assessment Proceedings, dated 26.04.2024 and 18.09.2024 passed by the 1®^ Respondent, for the tax periods 2018-19, 2020-21, 2021-22 under the CGST/SGST Acts 2017, pending disposal of the above Writ Ptition, as otherwise, the Petitioner will be put to severe loss and hardship. lA NO: 2 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 Notice for attachment and sale of immovable / movable goods / shares under Section 79 in Form GST DRC-16 dated 01.05.2025 issued by the 1st Respondent, demanding tax for tax periods 2018-19, 2020-21, 2021-22 under the CGST/SGST Acts 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 RRR, J & TCDS, J W.P.No.l8890of2025 The Court made the following: Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner was served with assessment orders, dated 26.04.2024 and 18.09.2024, passed by the 1®* respondent, under the Goods and Service Tax Act. 2017 [for short “the GST Act”], for the periods 2018-19, 2020-21, 2021-22 and 2022-23. These assessment orders of the 1 St respondent have been challenged by the petitioner in this Writ Petition. 3. These assessment orders are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned 4. assessment orders. 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 Goya! Vs. Union of India & Ors\ 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 5. 2022 (63) G.S.T.L. 286 (SC) 4 "m RRR, J & TCDS, J W.P. No.18890 of 2025 referred to as "C.B.I.C.”), had held that an order, which does not contain a DIN number would be invalid. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 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, Visakhapatnam\ 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 orders, dated 26.04.2024 and 18.09.2024, issued by the 1"* respondent, with liberty to the 1®* respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders. By virtue that the petitioner has also stated that the account of the petitioner has been attached for recovery of amount, the order of bank attachment also stands set aside. The period from the date of the impugned 8. ^ 2024 (88) G.S.T.L. 179 (A.P.) ' 2024 (88) G.S.T.L. 303 (A.P.) 5 RRR, J & TCDS, J W.P.No.l8890of2025 assessment 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. Sd/- SVl. SRIN1V.4S ASSISTANT REGISTRAR //TRUE COPY// SEC To, 1. The Assistant Commissioner ST, Gudivada Circle, Vijayawada-Ill Division, Krishna District, Andhra Pradesh 2. The Principal Secretary, State of Andhra Pradesh, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. 3. The Secretary, Union of India, Ministry of Finance, North Block, New Delhi - 110 001. 4. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001 5. One CC to SRI SHAIK JEELANI BASRA Advocate [OPUC] 6. Two CCs to GP FOR COMMERCIAL TAX High Court of Andhra Pradesh [OUT] 7. One CC to SRI DEPUTY SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh 8. Two CD Copies gsg HIGH COURT DATED: 13/08/2025 ORDER WP NO. 18890 OF 2025 DISPOSING THE WP WITHOUT COSTS