APHC010403692025 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: 20653/2025 Between: 1. M/S. CSB FOODS,, 12-380, KAZIPET ROAD, CHENNUR, KADAPA, Y.S.R. DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR, MR. K. SIVA RAMA KRISHNA. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KADAPA-LL CIRCLE, D. NO. 1/499, 2ND FLOOR, 0PP. YSR GUEST HOUSE, SMITH ROAD, NEAR ZILLA PARISHAD, KADAPA, Y.S.R. DISTRICT, ANDHRA PRADESH. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT A.P. SECRETARIAT BUILDINGS ELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001 ...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 in the nature of MANDAMUS declaring that the impugned Ex- 2 RRR,J & TCDS,J W.P.No.20653 of 2025 Parte Best Judgment Assessment, Interest and Penalty Order passed by the First Respondent u/S. 74 of the GST Acts, 2017, vide Order No. ZD370325024882C, dated 18-03-2025, for the Assessment Years 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 (up to 06/2024), which does not contain either physical or digital signature and is an unsigned order, which was passed pursuant to an invalid Show Cause Notice which does not contain physical signature/digital signature and DIN, which was passed for multiple Assessment Years, by wrongly invoking S. 74 though the ingredients for invoking the same are not established, and by imposing 100percent penalty and interest, without any basis or material, as invalid, non-est, not an order in the eye of law, without jurisdiction, arbitrary, capricious, unjust, unjustifiable, unsustainable and illegal and consequently set aside the same 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 grant stay of all further Proceedings, including recovery of tax interest and penalty, pursuant to the impugned Ex-Parte Best Judgment Assessment, Interest and Penalty Order passed by the First Respondent u/S. 74 of the GST Acts, 2017, vide Order No. ZD370325024882C, dated 18-03- 2025, for the Assessment Years 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 (up to 06/2024), Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.20653 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, vide Reference No.ZD370325024882C, dated 18.03.2025, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period April - 2020 to June -2024. This assessment order of the 1st 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 & TCDS,J W.P.No.20653 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, vide Reference No.ZD370325024882C, dated 18.03.2025, issued by the 1st respondent, with a liberty to the 1st 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.20653 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.20653 of 2025 98 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:20653 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.08.2025 KPV