APHC010389692025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH 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: 20408/2025 Between: 1. SAI KIRAN CORPORATION, H.NO. 22/301 KARVAN PET, ADONI- 518301, KURNOOL DISTRICT ANDHRA PRADESH. REP. BY ITS PROPRIETOR MR. B. LAKSHMANNA ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) -1, OFFICE OF THE REGIONAL AUDIT AND ENFORCEMENT OFFICE TIRUPATHI, ANDHRA PRADESH. 2. THE ASSISTANT COMMISSIONER ST, ADONI CIRCLE, ADONI, KURNOOL DISTRICT. 3. THE DEPUTY ASSISTANT COMMISSIONER III STATE TAX, ADONI CIRCLE, ADONI, KURNOOL (DISTRICT), A.P. 4. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH. ...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 the action of the 1st Respondent in issuing Proceedings dated 20.03.2024 by passing a composite Order for the tax periods 2017-18 to 2022-23 (up to August 2022), without serving the notices and Orders in GST Portal Window/Tab Notices and Orders instead of issued 2 RRR,J & TCDS,J W.P.No.20408 of 2025 in the GST Portal Additional Notices and Orders, without signatures of the Officer concerned without DIN in the Summery of the Show Cause notices, Summery of the Orders dated 20.03.2024 and Orders passed under Section 74 of the APGST/CGST Acts, 2017 and more particularly passing Proceedings by the 1st Respondent is contrary to law and without Jurisdiction and the same is arbitrary, contrary to the provisions of the Central Goods and Service Tax Act 2017 / State Goods and Service Tax Act 2017, against Article 14, 19(1 )(g) and 21 of the Constitution of India and the same is in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Proceedings of the 1st Respondent dated 20.03.2024, Summery of the Show Cause notices dated 08.01.2024, Summery of the Orders dated 20.03.2024 and Order passed under Section 74 of the APGST/CGST acts, 2017 are liable to be set -aside as null and void 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 notice for attachment and sale of immovable goods under Section 79, issued in Form GST DRC 16 dated 13.05.2025 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to sever loss and harship IA 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 the Proceedings of the 1st Respondent dated 20.03.2024 passed for the tax periods 2017-18 to 2022-23 (up to August 2022) 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.20408 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the summary of the orders, in FORM GST DRC – 07, dated 20.03.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period 2017-2018 to 2022-2023. This summary of the order of the 2nd respondent has been challenged by the petitioner in this Writ Petition. 2. This impugned 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 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 invalid. 1 2022 (63) G.S.T.L. 286 (SC) 4 RRR,J & TCDS,J W.P.No.20408 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 20.03.2024, 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 & TCDS,J W.P.No.20408 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date:06.08.2025 KPV 6 RRR,J & TCDS,J W.P.No.20408 of 2025 170 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:20408 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.08.2025 KPV