Novelty Reddy and Reddy Motors Pvt. Ltd. Vs Assistant Commissioner

Novelty Reddy and Reddy Motors Pvt Ltd. (Represented by its Director) 4-1-32, Novelty Reddy and Reddy Motor Pvt Ltd., Main Road Garagaparru Road, Bhimavaram, West Godavari, Andhra Pradesh - 534202

¶14

...Petitioner

¶15

AND

¶16

Assistant Commissioner (CT), Eluru CGST Division, Ashok Nagar, Eluru, Andhra Pradesh.

¶17

Union of India, Rep. by its Secretary (Revenue), Depatment of Revenue, Ministry of Finance, North Block, New Delhi.

¶18

...Respondents

¶19

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 to issue a Writ of Mandamus or any other appropriate^{writororderor} direction by setting aside the unsigned Summary of Show Cause Notice in Form GST DRC-01 dt.27.11.2024 vide Ref. No. ZD3711240321320 along with the Show Cause Notice dt. 27.11.2024 and impugned DRC-07 dt.25.02.2025 vide Ref No. ZD370225042058J along with Order-In-Original

¶20

%

¶21

No. 23 / 2024-25-GST (Adj) dt.25.02.2025 issued by the 1ST Respondent for the tax period April 2020 to March 2021 without having any signature illegal, arbitrary.

¶22

lA NO: 1 OF 2025

¶23

Petition under Section 151 CPC praying that in the^{circumstancesstated} in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to impugned^Order in Form GST DRC-07 dt.25.02.2025 vide Ref No. ZD370225042058J along with Order-in-Original No. 23/2024-25-GST (Adj) dt.25.02.2025 of the 1ST Respondent for the tax period 2020-21 pending disposal^{oftheWritPetition} as otherwise the Petitioner will be put to severe loss and hardship.

¶24

Counsel for the Petitioner: SRI Y SREENIVASA REDDY

¶25

Counsel for the Respondent No. 1: SRI S SANTHI CHANDRA SC FOR CBIC

¶26

Counsel for the Respondent No.2: ADDITIONAL SOLICITOR GENERAL OF INDIA

¶27

The Court made the following order:

[3541]

%

APHC010239662025

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

¶32

WEDNESDAY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE

¶33

PRESENT

¶34

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

¶35

THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM

¶36

WRIT PETITION NO: 15681/2025

¶37

Between:

¶38

NOVELTY REDDY AND REDDY MOTORS PVT LTD, (REPRESENTED BY ITS DIRECTOR) 4-1-32, NOVELTY REDDY^AND REDDY I^OTOR PVT LTD., MAIN ROAD, GARAGAPARRU ROAD, BHIMAVARAM, WEST GODAVARI, ANDHRA PRADESH - 534202

¶39

...PETITIONER

¶40

AND

¶41

1.ASSISTANT COMMISSIONER, ELURU COST DIVISION, ASHOK NAGAR, ELURU, ANDHRA PRADESH.

¶42

UNION OF INDIA, REP. BY ITS SECRETARY (REVENUE) DEPATMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.

¶43

...RESPONDENT(S):

¶44

Petition under Article 226 of the Constitution of India praying that in the circumstancesstated in the affidavit filed therewith, the High Court may be pleased toleased to issue a Writ of Mandamus or any other appropriatewrit or order or direction by setting aside the unsigned Summary^ofShowCause Notice in Form GST DRC-01 dt.27.11.2024 vide Ref. No. ZD3711240321320 along with the Show Cause Notice dt. 27.11.2024 and impugned DRC-07 dt.25.02.2025 vide Ref No. ZD370225042058J along with Order-ln-Original No. 23 / 2024-25-GST (Adj) dt.25.02.2025 issued by the 1ST Respondent for

¶45

2

¶46

the tax period April 2020 to March 2021 without having any signature illegal arbitrary, and pass

¶47

lA NO: 1 OF 2025

¶48

Petition under Section 151 CPC praying that in the^{circumstancesstated} in the affidavit filed in support of the petition, the High Court may be pleased Pleased to grant stay of all further proceedings pursuant to impugned Order in Form GST DRC-07 dt.25.02.2025 vide Ref No. ZD370225042058J along with Order-1 n-Original No. 23/2024-25-GST (Adj) dt.25.02.2025^ofthe1ST Respondent for the tax period 2020-21 pending disposal^{oftheWritPetition} as otherwise the Petitioner will be put to severe loss and hardship, and pass

¶49

Counsel for the Petitioner:

¶50

1.Y SREENIVASA REDDY

¶51

Counsel for the Respondent(S):

1

3

THg Court m3d6 thG follOWinQ OrdGn (per Hon'ble Sri justice R. Ragbunandan Rao)

¶56

The petitioner was served with the summary of show-cause notice, in Form GST DRC-01, dated 27.11.2024 and the assessment order, dated 25.02.2025, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 {for short “the GST Act”], for the period April-2020 to March-2024. These orders of the 1®‘ respondent have been challenged by the petitioner in this Writ Petition. 2. These assessment orders, dated 27.11.2024 and 25.02.2025,^are challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number.

¶57

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned Orders.

¶58

The questlbp 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 Goya! Vs. Union^{ofIndia&Ors</sup> The Hon’ble Supreme Court, after noticing the provisions^{oftheActandthe} circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.I.C.”), had held that an order,^{whichdoesnotcontainaDIN} number would be non-est and invalid.}

¶59

\

¶60

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 Deputy Commissioner, Special Circle,. Visakhapatnam^,^{hadalsoheldthat} non-mention of a DIN number would require the order^{tobesetaside.}

¶61

‘ 2022 (63) G.S.T.L 286 (SC)

¶62

^ 2024 (88) G.S.T.L. 179 (A.P.)

¶63

^ 2024 (88) G.S.T.L. 303 (A.P.)

¶64

4

¶65

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 orders to be set aside.

¶66

Accordingly, this Writ Petition is disposed of setting aside the summary of show-cause notice, in Form GST DRC-01, dated 27.11.2024 and the assessment order, dated 25.02.2025, passed by the 1®‘ respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders. The period from the date of these 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.

¶67

As a sequel, pending miscellaneous applications, if any, shall Stand closed. ^Sd/- K. TATA RAO DEPUTY REGISTRAR //TRUE COPY// %r

¶68

SECTION OFFICER

¶69

To,

¶70

The Assistant Commissioner, Eluru COST Division, Ashok Nagar, Eluru, Andhra Pradesh. of Revenue,

¶71

The Secretary (Revenue), Union of India, Department Ministry of Finance, North Block, New Delhi.

¶72

One CC to Sri. Y Sreenivasa Reddy Advocate [OPUC] 4. One CC to Sri. Santhi Chandra SC for CBIC [OPUC] 5. One CC to Additional Solicitor General of Inida [OPUC] 6. Three CD Copies GSC

¶73

HIGH COURT DATED;02/07/2025

¶74

ORDER

¶75

WP NO. 15681 OF 2025

¶76

g 1 h JUL 21)25 si
<2- ^/f
^ . Current Section

¶77

DISPOSING THE WP

¶78

WITHOUT COSTS

Novelty Reddy and Reddy Motors Pvt. Ltd. v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Novelty Reddy and Reddy Motors Pvt. Ltd. v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Chundru Rama Krishna Vs the Arbitrator & Dt.Collector, W.G.District & Anr.

Doddamreddy Nagireddy Vs Daggupati Chinna Kodandaiah

Boodihal Satyanarayana Reddy Vs the State of Ap

K. Nagaraja Naidu, Vs Mr. Budithi Rajsekhar

M/s. Sri Shakthi Communications, Vs The Assistant Commissioner of State Taxes

Sree Vishwakesen Constructions Vs the Assistant Commissioner