2026:APHC:18108 APHC010086882026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5050/2026 Between:

1. H EMA GAS COMPANY, HAVING ITS REGD. PREMISES AT D. NO. 1-

4/7-32, MAIN ROAD, KAMAKOTI NAGAR, VIJAYAWADA, NTR DISTRICT-520010 REPRESENTED BY ITS PARTNER MR MADALA HARI KRISHNA ...PETITIONER AND

1. T HE ASSISTANT COMMISSIONER, (ST) INDRAKEELADRI CIRCLE NO. I DIVISION, VIJAYAWADA, NTR DISTRICT 520 007

2. T HE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, 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 vide FORM GST DRC-07 Dt. 23.04.2024 passed by the 1st Respondent for tax periods 2018- 19 U/s. 73 of the APGST Act, 2017, without containing any DIN or Signature, and without issuance of Pre-Show Cause Notice in DRC - 01A apart from being contrary to Circular No. 237/31/2024-GST Dt. 15.10.2024, as illegal, arbitrary. void, non-est in law, violative of principles of natural justice and Articles 14 and 19(1)(g) of the Constitution of India, and Consequently set aside the same, and pass IA NO: 1 OF 2026 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 pleased to STAY all further proceedings pursuant to impugned Assessment Orderpassed vide FORM GST DRC-07 Dt. 23.04.2024 passed by the 1st Respondent for tax periods 2018-19 U/s. 73 of the APGST Act, 2017without containing any DIN or Signature, and without issuance of Pre-Show Cause Notice in DRC — 01A apart from being contrary to Circular No. 237/31/2024-

GST Dt. 15.10.2024pending disposal of the Writ Petition or to pass 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)

Heard Sri P. V. Sai Rajesh, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents.

2. The petitioner was served with an assessment order, dated

23.04.2024, passed by the 1^st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19. This assessment order of the 1^st respondent has been challenged by the petitioner in this Writ Petition.

3. This assessment 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 Tax, 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 & Ors, 2022 (63) G.S.T.L. 286 (SC) 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 invalid.

6. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, 2024 (88) G.S.T.L. 179 (A.P.), 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