APHC010659142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34156/2025 Between: 1. DIVYA COMPUTERS, HAVING ITS REGD. PREMISES AT D. NO. 23B-6-76/A FLOOR, DIVYA COMPUTERS, CHINTA CHETTU STREET RR PETA, ELURU, ELURU DISTRICT REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. M VENKATA GOPI KRISHNA ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ELURU - II CIRCLE, ELURU 2). 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI ...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 one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed the 1 Respondent vide FORM GST DRC - 07 Dt. 29.03.2025 for the tax periods 2023- 24 U/s. 73 of the GST Act without assigning any DIN and the consequential Property Attachment Proceedings vide DRC - 16 Dt. 06.09.2025 as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India and the same or to pass 2 RRR,J & TCDS,J W.P.No.34156 of 2025 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 leased to STAY all further proceedings pursuant to impugned Assessment Order passed by the U> Respondent vide FORM GST DRC - 07Dt. 29.03.2025 for the tax periods 2023-24 U/s. 73 of the GST Act without assigning any DIN and the consequential Property Attachment 16 Dt. 06.09.2025 pending disposal of the WritProceedings vide DRC Petition or to pass such other Order(s) as this Hon?ble Court deems fit, proper and necessary in the interest of justice. Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.34156 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Peddibhotla Venkata Sai Rajesh, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner was served with a summary of the assessment order, in FORM GST DRC – 07, dated 29.03.2025, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short <the GST Act=], for the tax period 2023-2024. This summary of the assessment order of the 1st respondent, has been challenged by the petitioner, in this Writ Petition. 3. This order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 4. Learned Government Pleader for Commercial Taxes appearing for the respondents, on instructions, submits that, there is no DIN number on the impugned assessment order. 5. 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 1 2022 (63) G.S.T.L. 286 (SC) 4 RRR,J & TCDS,J W.P.No.34156 of 2025 referred to as <C.B.I.C.=), had held that an order, which does not contain a DIN number would be invalid. 6. 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. 7. 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. 8. Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order, dated 29.03.2025, 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 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.34156 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:10.12.2025 KPV 6 RRR,J & TCDS,J W.P.No.34156 of 2025 221 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.34156 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 KPV