APHC010063652025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY, THE TWELFTH 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: 3513/2025 Between: M/s. Vishnuvardhan Industries and Others ...PETITIONER(S) AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner(S): 1. G SRAVAN KUMAR 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 a show cause notice, in FORM GST DRC-01, bearing Ref No.ZD370124002200C, dated 04.11.2023 and also with an assessment order, in FORM GST DRC-07, dated 05.03.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the period 2017-2018, the said notice and the assessment order have been challenged by the petitioner. 2 RRR,J & HN,J W.P.No.3513 of 2025 2. The show cause notice, in FORM GST DRC-01 and the assessment order, 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. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned show-cause notice as well as 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. 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 1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.) 3 RRR,J & HN,J W.P.No.3513 of 2025 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 show-cause notice vitiates the impugned order which have to be set aside. 7. Accordingly, this Writ Petition is disposed of setting aside the show cause notice, in FORM GST DRC-01, bearing Ref No.ZD370124002200C, dated 04.11.2023 and the assessment order, in FORM GST DRC-07, dated 05.03.2024, passed by the 2nd respondent, with a liberty to the 2nd respondent to conduct fresh assessment, after giving a notice and by assigning a DIN number to the said order. The period from the date of filing 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. _______________________ R RAGHUNANDAN RAO, J ____________ HARINATH.N Date: 12.02.2025 KP 3 2024 (88) G.S.T.L. 303 (A.P.) 4 RRR,J & HN,J W.P.No.3513 of 2025 217 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO:3513 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 12.02.2025 KPV