APHC010055022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2969/2025 Between: M/s. Mb Constructions ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the show-cause notice, in Form GST DRC-01 vide Reference No.ZD370824010614H, dated 13.08.2024 and the assessment order, in Form GST DRC-07, dated 11.12.2024 passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2020-21 to 2022-23. These assessment orders of the 2nd respondent have been challenged by the petitioner in this Writ Petition. 2. These assessment orders, in Form GST DRC-01 and in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 2 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment orders. 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. 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 these orders, which was uploaded in the portal, requires the impugned orders to be set aside. 7. Accordingly, this Writ Petition is disposed of setting aside the show-cause notice, in Form GST DRC-01 vide Reference No.ZD370824010614H, dated 13.08.2024 and the assessment orders, in Form GST DRC-07, dated 11.12.2024, issued by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice 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.) 3 to the petitioner and assigning a DIN number to the said orders. The period from the date of the impugned assessment orders, 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. ______________ HARINATH.N, J. BSM 4 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION No.2969 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 05.02.2025 BSM