A IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 27872 OF 2023 Between: M/s. Nekkanti Sea Foods Limited, Represented by Shri Nekkanti Mahesh, Its Joint Managing Director, D. No.3-16/ 3, Ocean drive layout, Gudlavanipalem, Visakhapatnam, Andhra Pradesh, 530045 ...PETITIONER AND 1. The Deputy Commissioner (ST), Regional GST Audit & Enforcement Office, First Floor, VMRDA, Block B, Visakhapatnam. 2. The Additional Commissioner (ST), Regional GST Audit and Enforcement Office, First Floor, VMRDA, Block B, Visakhapatnam 3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department, A.P. Secretariat, Velegapudi. 4. The Deputy Commissioner (ST), Special Circle Visakhapatnam-I, State Taxes Complex, Opp.Star Pinacle Hospital, Chinagadhali, Visakhapatnam Pin code- 530040. 5. The Joint Commissioner (ST), State Taxes Complex, Opp.Star Pinacle Hospital, Chinagadhali, Visakhapatnam, Pin code- 530040. 6. The Assistant Commissioner of Central Tax, Visakhapatnam Central GST Division, D.No.45-57-21, 2^^ Floor, Near NH-5, Narasimha Nagar, Akkayyapalem, Visakhapatnam-53 0024. ...RESPONDENTS praying that in the may be ' Petition under Article 226 of the Constitution of India ciroumstances stated in the affidavit filed therewith, the High Court pleased to issue a writ more particularly in the form of Writ of Certiorari and/or Writ of Mandamus or any Order or Direction prohibiting the Respondent No.1 herein to continue with the adjudication of four number of Show cause notices vide Ref No. ZD370923015318A, ZD3709230153110, ZD370923015303L ZD370923015260N all dated 23-09-2023 (Annexure P-5), as the same is in and violation of principles of natural justice and against the legal judex in causa sua i.e. maxim Nemo as the audit of No-one should be a judge in his own case' Respondent No. being the same officer which had conducted, the GST your Petitioner u/s 65 of the APGST/CGST Act, 2017 and after submission replies, the captioned Show cause notices were issued by the Respondent No. of and thus again adjudication of the said shown cause notice by the Respondent No.1 would lead to bias as the Respondent No.1 would be judging its case, if allowed to do own so and thus the said adjudication proceedings is arbitrary, without jurisdiction, unconstitutional against to the principles of natural justice and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India. Hence, the adjudication proceedings of the 1st Respondent to be set aside. The Petitioners further states that the Respondent No.1 doesn't have any jurisdiction over your Petitioners as the Respondent No.1 are liable is not the purposes of proper officer under section 5 of the APGST Act, 2017 for the adjudication of demand notice to your Petitioners. B. Without prejudiced to the above, it is also prayed that the Honourable Court may be pleased to issue a writ more particularly in the form of Writ of Certiorari and/or Writ of Mandamus or any Order or Direction to quash and set aside the impugned Show cause notices vide Ref No. ZD370923015318A. ZD3709230153110, ZD370923015303L and ZD370923015260N all dated 23-09-2023 (Annexure P-5), as the subject show cause notices issues and authority made up his mind and reached definite stage of SCN itself whioh is against to the principles of natural justice and contrary to various preoedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution lA NO: 1 OF 20?.^ Petition under Section 151 CPC in the affidavit filed in support of the petition, the High Court may be pleased to Stay the adjudication of the pre-judged the conclusion at the of India. praying that in the circumstances stated Show ZD3709230153110, cause notices vide Ref No. ZD370923015303L ZD370923015318A, ZD370923015260N all dated 23.09.2023 by the Respondent on grounds of violation of principles of natural justice as the Respondent No.1 being the officer which had conducted adjudication of the and same the GST audit of the Petitioner and thus same by the Respondent No.1 would lead to biases and also on account of the Respondent No.1 not having been appointed the proper section 5 of the APGST Act, 2017 officer for the purposes of adjudication under and subject to the disposal of WRIT Petition matter to any other proper officer having jurisdiction interest of justice. to allocate the adjudication of the over the Petitioner, in the lA NO: 1 OF Petition under Section 151 CPC in the affidavit filed in support of the praying that in the circumstances stated petition, the High Court may be pleased to permit the Petitioner to file the additional affidavit- along with material papers and the Hon’ble Court may peruse it Counsel for the Petitioner: SRI ANIL KUMAR as a part and parcel of the Writ Petition. BEZAWADA GP FOR COMMERCIAL TAX M/s. SANTHI CHANDRA, Jr. SC FOR Counsel for the Respondent Nos.1 to 5: Counsel for the Respondent No.6: CBIC The Court made the following: ORDER APHC010539552023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) EMH [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 27872/2023 Between: ...PETITIONER M/s. Nekkanti Sea Foods Limited AND ...RESPONDENT(S) The Deputy Commissioner St and Others Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.SANTHI CHANDRA (Jr. Standing Counsel for CBIC) 2.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with show-cause notices, dated 23.09.2023, passed by the 1®* respondent, under the Goods and Services Tax Act, 2017 for various tax periods. The show-cause notices [for short “the GST Acf issued by the respondent have been challenged by the petitioner in this . Writ Petition. 2 RRR,J & Dr.KMRJ - W.P.No.27872 of 2023 % These show-cause notices, are challenged by the petitioner, on 2. various grounds, including the ground that the said proceedings did not contain a DIN number. Learned Government Pleader for Commercial Tax, on 3. instructions, submits that there is no DIN number on the impugned show-cause notices. The question of the effect of non-inclusion of DIN number on 4. 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 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 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 ' 2022(63)G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) 3 RRR,J & Dr.KMR,J W.P.N0.27872 of 2023 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 show-cause notices, which were uploaded in the portal, requires the impugned show-cause notices to be set aside. 7. Accordingly, this Writ Petition is disposed of, setting aside the impugned proceedings, dated 23.09.2023, issued by the 1®* respondent, with a liberty to the 1®* respondent to take up further proceedings, after giving a notice to the petitioner and assigning a DIN number to the said show-cause notices. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. " 2024 (88) G.S.T.L. 303 (A.P.) Sd/- M SRINIVAS ASSISTANT REGISTRAR //TRUE COPY// fiSmJFFICER SEC To, 1. The Deputy Commissioner (ST), Regional GST Audit and Enforcement Office, First Floor, VMRDA, Block B, Visakhapatnam 2. The Additional Commissioner (ST), Regional GST Audit and Enforcement Office, First Floor, VMRDA, Block B, Visakhapatnam 3. The Principal Secretary, Revenue Department, State of Andhra Pradesh, A.P. Secretariat, Velegapudi 4. The Deputy Commissioner (ST), Special Circle Visakhapatnam-I, State Taxes Complex, Opp. Star Pinacle Hospital, Chinagadhali, Visakhapatnam, Pin code- 530040. 5. The Joint Commissioner (ST), State Taxes Complex, Opp.Star Pinacle Hospital, Chinagadhali, Visakhapatnam, Pin code- 530040. 5 The Assistant Commissioner of Central Tax, Visakhapatnam Central GST Division, D.No.45-57-21,2nd Floor, Near NH-5, Narasimha Nagar, Akkayyapalem, Visakhapatnam-53 0024. 7. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC] 8. One CC to M/s. Santhi Chandra, Jr. SC for CBIC[OPUC] 9. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 10. Three CD Copies. ssb HIGH COURT DATED:07/05/2025 i 3 0 MAr 2025 S ^lemoccliuii ^*%sgLS»*TCH«>^ ORDER WP.No.27872 of 2023 DISPOSING OF THE W.P. WITHOUT COSTS