M/S. Psr Infrastructures vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following order:
f APHC010379362025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 05s 0fe. [3529] WEDNE AY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21027/2025 Between: 1.M/S. PSR INFRASTRUCTURES, WORKS CONTRACTOR. GSTIN- 37AAOFP7542C1Z1 REP. BY ITS MANAGING PARTNER, MR. P. SUDHAKAR REDDY 26-1-1578, FLAT NO. 301, B BLOCK, DEERAJ COURTS APARTMENTS, SRI NAGAR COLONY, LAYOUT, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524004 MAGUNTA ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER, NELLORE I CIRCLE, SPSR NELLORE, ANDHRA PRADESH 2.DEPUTY DIRECTOR 2, AP STATE DIRECTORATE OF REVENUE INTELLIGENCE D. NO. 59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGALRAJAPURAM, VIJAYAWADA-520010 3.THE SPECIAL COMMISSIONER, A.P. STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSRDI), D.NO.59-3-8/2, MUSUNURI NARAYANA STREET, VIJAYAWADA - 520010 ASHOK NAGAR, MOGHALRAJPURAM, 4.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
W.P.No.21027 of 2025 5.THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK 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 a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd Respondent in issuing assessment order dated 21.7.2023 for the period 2019- 20 under the Goods and Service Tax Act, 2017 in Form DRC -01 without generating the Document identification Number (DIN) on the show cause notice, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and set aside the show cause notice as well as the assessment order dated 25.4.2025 passed by the 1st Respondent, as without juri iction as being not authorized, and consequently direct the Respondents to redo the assessment following the principles of natural justice and pass lA 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 pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 25.4.2025 passed by the 1st Respondent for the tax period 2019-20, pending disposal of the Writ Petition lA NO: 2 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 may be pleased to permit the Petitioner to raise the additional grounds narrated in paragraphs 3 to 9 above, in the interest of justice IANO:3 0F 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 may be pleased to permit the Petitioner to amend the main prayer in the Writ Petition as under: It is also prayed that the Hon’ble Court may be pleased to it is prayed that the Honorable Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd Respondent in issuing summary of assessment order dated 25.4.2025 for the period 2019-20 under the Goods and Service Tax Act, 2017 in Form DRC -07 as well as the show cause notice dated 21.7.2023 without affixing the signature and generating the Document Identification Number (DIN), as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and set aside the same as well as the assessment order dated 25.4.2025 passed by the 1st Respondent, as without juri iction, nonest and void ab initio and contrary to provisions of Section 160 and 169 of the COST Act, and consequently direct the assessment following the principles of natural justice; and Respondents to redo the pass lA NO: 4 OF 2Q2fi 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 may be pleased to permit the Petitioner to file Summary of Assessment order dated 25.4.2025 as additional material in the Writ Petition in the interest of justice. Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI . Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
\l ■ V, The Court made the following order: (perHon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with a summary of the assessment order in Form GST DRC-07, dated 25.04.2025, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the tax period April 2019 to March 2020. This order has been challenged by the petitioner in the present writ petition.
This summary of the assessment order, in Form GST DRC-07, is 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 [ s i i t this Court, in the case of M/s. M/s. 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. The question of the effect of non-inclusion of DIN number on 6. 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\ 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. 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 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.)
\A/.P.No.21027 of 2025 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Us. The Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside.
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.
This Court is also cognizant of the fact that the impugned summary of the assessment 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 impugned summary of the assessment order in Form GST DRC-07, dated 10. ^ 2024 (88) G.S.T.L. 303 (A.P.)
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2025, issued by the 1®' respondent, with liberty to the 1®‘ respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned summary of the 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. K. TATA RAO DEPUTY REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner, Nellore I circle, SPSR Nellore, Andhra Pradesh
Deputy Director 2, AP State Directorate of Revenue Intelligence D. No. 59-3-8/2, Musunuri Narayana Street, Ashok Nagar, Mogalrajapuram, Vijayawada-520010
The Special Commissioner, A.P. State Directorate of Revenue Intelligence (APSRDI), D.No.59-3-8/2, Musunuri Narayana Street, Ashok Nagar, Moghalrajpuram, Vijayawada - 520010
The Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary (Finance), Union of India, Ministry of Finance, North Block New Delhi 110001
One CC to SRI. SRINIVASA RAO KUDUPUDI Advocate [OPUC] GP FOR COMMERCIAL TAX High Court of Andhra
Two CCs to Pradesh [OUT]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [OPUC],
Two CD Copies. A1
#»• HIGH COURT DATE0:24/09/2025 ORDER WP NO. 21027 OF 2025 J 0 7 NOV 2025 urentSectio «o DISPOSING OF THE W.P. WITHOUT COSTS
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.