Heard together (2 matters)
W.P.No.2830 of 2023
W.P.No.29397 of 2023
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
APHC010515382025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE FIFTEENTH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 26607/2025
Between:
1. M/S. KAMAKSHI GRANITES, 356/A, MAIN ROAD, MURIKIPUDI,
CHILAKALURIPET, ANDHRA PRADESH - 522616 REP. BY ITS
PARTNER SMT. PRAMEELA RANI GOVINDU, W/O. SHANKAR
SRINIVASAN, AGED ABOUT 50 YEARS.
...PETITIONER
AND
1. THE COMMISSIONER APPEALS ST, APPELLATE AUTHORITY,
VIJAYAWADA, ANDHRA PRADESH.
2. THE
ASSISTANT
COMMISSIONER
ST,
CHILAKALURIPET,
NARSAORAOPET, ANDHRA PRADESH.
3. STATE
OF
ANDHRA
PRADESH,
REP
BY
ITS
PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI,
AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY
OF FINANCE, NEW DELHI-110001.
...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 preferably
a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st
2
RRR,J & TCDS,J
W.P.No.26607 of 2025
Respondent in passing the impugned order dated 29-10-2021 passed in
Form No. DRC 07 not serving and passing the elaborative order and the
order is passed without any signature and DIN number is contrary to
provisions of the GST Act by not following principles of natural justice as also
not having signature, passed without application of mind as illegal, arbitrary,
unjust, improper and contrary to the provisions of the GST Act 2017 , violative
of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and
consequently to set aside the same and pass
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 to
grant STAY of collection of tax, penalty and interest as levied by the 2nd
Respondent pursuant to the impugned order dated 29-10-2021 in FORM
DRC 07 pending disposal of the writ petition and pass
Counsel for the Petitioner:
1. M V J K KUMAR
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
RRR,J & TCDS,J
W.P.No.26607 of 2025
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner has approached this Court being aggrieved by the Order,
dated 29.10.2021, passed in FORM GST DRC – 07, is without any signature
and DIN number to the said Order. The inordinate delay in filing the present
Writ Petition is explained by the petitioner, by stating that, the copy of the
Order, had never been uploaded on the portal and as such, the period of
limitation, would start only upon service of the order and had not commenced.
2.
The learned Government Pleader for Commercial Taxes appearing for
the respondents, on instructions, submits that, only the summary of the order
had been uploaded and by inadvertent mistake, the main order had not been
uploaded.
3.
In these circumstances, this Court would have to consider the effect of
the absence of the DIN number and the absence of the signature on the order.
4.
The effect of the absence of the signature, on an assessment order was
earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The
Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on
14.02.2023. A Division Bench of this Court, had held that the signature, on the
assessment order, cannot be dispensed with and that the provisions of
Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would
not rectify such a defect. Following this Judgment, another Division Bench of
this Court, in the case of M/s. SRK Enterprises Vs. Assistant
4
RRR,J & TCDS,J
W.P.No.26607 of 2025
Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set
aside the impugned assessment order.
5.Another Division Bench of this Court, by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order.
6.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 invalid.
7.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 non-mention of a DIN number would require the order to be set aside.
8.In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number and absence of the signature of the assessing officer, in the impugned assessment order would have to be set aside.
9.This Court is also cognizant of the fact that the impugned order has been passed some time back and the present Writ Petition has been filed with delay. However, Rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon’ble High Court of Madras, in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held the same view. Consequently, there is no service of the impugned order even as of today, on account of the absence of signature on the impugned proceeding. In those circumstances, the delay in approaching this Court would not be a relevant factor.
10.Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order, in FORM GST DRC-07, dated 29.10.2021, issued by the 2nd respondent, with a liberty to the 2nd respondent to conduct fresh assessment, after giving a notice and by assigning a signature and a DIN
3 2024 (88) G.S.T.L. 303 (A.P.)
number to the said order. The period from the date 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.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:15.10.2025 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No:26607 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
KPV
