APHC010375222025 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: 19206/2025 Between: 1. SREE VARUN MINES MINERALS AND TRANSPORTER, REP. BY ITS PROPRIETOR GOPAVARAM VAMSIDHAR REDDY D.NO. 29/105-B- 405, TEJA APARTMENT. TEKKE SANDYA TOWERS, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, NANDYAL - II CIRCLE, KURNOOL DIVISION, ANDHRA PRADESH. 2. JOINT COMMISSIONER ST, KURNOOL DIVISION, ANDHRA PRADESH. 3. ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH. 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. ...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 a Writ, Order or direction particularly the nature 'WRIT OF MANDAMUS' one in a. Setting aside the Impugned Order in form 2 GST-DRC- 07 dated 07.12.2024 an amount of Rs. 10,25,800/- (SGST of Rs. 5,12,900/- and CGST of Rs. 5,12,800/- ) due to the non-payment of tax for the period from April-2021 to March-22 under Section 73(9) of the Central Goods and Services Act, 2017. b. Setting aside the payment of the Interest of Rs.5,81,814/- (SGST of Rs. 2,90,907/- and CGST of Rs. 2,90,907/-) under Section 50(3) of the CGST Act, 2017. c. Setting aside the payment of the Penalty of Rs. 1,02,580/- (SGST of Rs. 51,290/- and CGST of Rs. 51,290/-) under Section 73(9) of the APGST/ CGST Act, 2017. d. Setting aside the payment of the Late fee of Rs. 1,41,400/- (SGST of Rs.70,700/- and CGST of Rs. 70,700/-) under Section 47 of the APGST/ CGST Act, 2017. e. 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 order stay of recovery of demand pursuant to the Impugned Order in form GST-DRC-07 dated 07.12.2024 issued by Respondent No. 1, and to pass Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY 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 assessment Order, in Form GST DRC-07, dated 07.12.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from April-2021 to March-2022. This Order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2. The assessment Order, dated 07.12.2024, is challenged by the petitioner, on various grounds, including the ground that the said proceeding 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 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 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 this Order, which was uploaded in the portal, requires the Order to be set aside. 7. Accordingly, this Writ Petition is disposed of setting aside the assessment Order, dated 07.12.2024, 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 the 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 W.P.No.19206/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 30.07.2025 BSM