M/S. V. Sreedhar Reddy vs. The Assistant Director-5
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010301402025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) HfliS [3541] WEDNE AY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15276/2025 Between: 1.M/S. V. SREEDHAR REDDY,, FLAT NO. 1/91, LADDIGAM VILLAGE, CHADALLA PUNGANUR MANDAL, CHITTOOR DISTRICT, ANDHRA PRADESH - 517257. REP. BY ITS PROPRIETOR, MR. V. SREEDHAR REDDY. ...PETITIONER AND 1.THE ASSISTANT DIRECTORS, A.P. STATE DIRECTORATE OF ABOVE BUNDAR ROAD, REVENUE INTELLIGENCE, D. NO. 10-56, 5TH FLOOR SYNDICATE BANK. NEAR TIME HOSPITAL ASHOK NAGAR, VIJAYAWADA, ANDHRA PRADESH - 520007. 2.THE APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER ST, TIRUPATI, FLAT NO. 101, THUNGA RESIDENCY, RANIPARANTHAKA DEVI MARG, KORAMEENUGUNTA, RENIGUNTA ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH - 517501. 3.THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE DEPARTMENT, PRADESH. 4.THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...RESPONDENT(S): Petition ^der Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be GOVERNMENT. REVENUE (CT) VELAGAPUDI, GUNTUR DISTRICT, ANDHRA pleased topleased to issue an appropriate Writ, Order or Direction particularly in the nature of MANDAMUS holding that the impugned interest and Penalty Order in Form GST DRC-07, passed by the First Respondent, vide Reference No. ZD3706240344611, dated 25- , more 06-2024, passed by the First Respondent, for the F.Y.s 2017-18 (from July, 2017), 2018-19 and 2019- 20 under the COST and SGST Acts. 2017, which does which does not not contain DIN, contain Signature/Digital Signature, which was passed to Show Cause Notice which does pursuant not contain DIN c. Signature/Digital Signature, and which was passed for three Assessment Years, and which was passed by invoking S. 74 for invoking the same are not available, and which of single authorization for making inspection without any post inspection authorization for making Assessment, as without juri iction, non-est, invalid, contrary to law and illegal and even on merits not sustainable, and consequently set aside the same, or in the alternative set aside the impugned 'Endorsement', dated 03- 04-2025, vide A.O. No. DIN3703042580097 , dated 03-04-2025, issued by the Second Respondent rejecting the Spl. Appeal No. 206/2024-25/CTR, filed by the Petitioner against the impugned Order of the First Respondent, on the ground of limitation, and said appeal and dispose of the same or even though the ingredients was passed on the basis direct him to entertain the on merits and pass lA NO: 1 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 pleased to grant stay of all further proceedings, including recovery of interest and penalty, pursuant to the impugned Interest and Penalty Order in Form GST DRC-07, passed by the First Respondent, vide Reference No. ZD3706240344611, dated 25-06-2024, passed by the First Respondent for the F.Y.s 2017-18 (from July, 2017), 2018-19 and 2019-20 under the COST & SGST Acts, 2017, and pass Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
RRRJ & JS,J The Court made the following Order; (perHon’ble sn Justice R. Raghunandan Rao) The petitioner was served with an assessment order in FORM GST DRC-07, dated 25.06.2024, vide Reference No.ZD3706240344611, passed by the 1®‘ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period July, 2017 - March, 2020. This order has been challenged by the petitioner in the present writ petition.
This assessment order, in Form GST DRC-07. is challenged by 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 in the case of M/s. * * =“ Commissioner, in W.P.No.29397 of 2023, decided aside the impugned assessment order. on 10.11.2023, had set
Another Division Bench of this Court by its Judgment, dated in the case of M/s. 19.03.2024 Commissioner ST & in W.P.No.5238 of 2024, following the aforesaid ors. two Judgments, had held that the absence of the si - signature of the assessing the assessment order invalid officer, on the assessment order, would render and set aside the said order.
The question of the effect of non-inclusion of DIN number proceedings, under the G.S.T. Act, Supreme Court in the on came to be considered by the Hon’ble case of Pradeep Goya! Vs. Union of India & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act and the and Customs (herein an order, which does not contain a DIN circular issued by the Central Board of Indirect Taxes referred to as “C.B.I.C/’), had held that number would be non-est and invalid.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ the basis of the circular, dated 23.12.2019, issued by the C.B.I.C., had held that mitigate against the validity of such proceedings. on bearing No. 128/47/2019-GST, non-mention of a DIN number would Another Division Bench of ^ 2022 (63) G.S.T.L. 286 (SC) ^2024 (88) G.S.T.L. 179 (A.P.) Deputy Commissioner, Speciai Circie, 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 C.B.I.C., the non-mention of issued by the a DIN number and absence of the signature of the assessing officer, in the impugned assessment order would have to be set aside.
Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order in FORM GST DRC-07, dated 25. 06.2024, vide Reference No.ZD3706240344611, issued by the 1 the 1®' respondent to conduct fresh St respondent, with liberty to assessment, after giving a notice and by assigning a DIN number & signature to the said order. The period from the date of the impugned assessment order, till the date of shall be excluded for the purposes of limitation. There shall be costs. receipt of this order no order as to As a sequel, pending miscellaneous applications if any, shall stand closed. ^ 2024 (88) G.S.T.L. 303 (A.P.) • (I G. HELA NAIDU ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Director, A.P. State Directorate " D. No. 10-56, 5th Floor, Above Syndicate Bank, Ri inHar of Revenue Intelligence, Near Time Hospital, \ /•■
The Appellate Authority and Additional Commissioner ST, Tirupati, Flat No. 101, Thunga Residency, Raniparanthaka Devi Marg, Korameenugunta, Renigunta Road, Tirupati, Tirupati District, Andhra Pradesh - 517501. 3. The Principal Secretary to the Government, Revenue (CT) Department, Velagapudi, Guntur District, Andhra Pradesh.
The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi- 110001. 5. One CC to Sri G Narendra Chetty Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
One CC to O/o. Additional Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
One CC to SRI Advocate [OPUC]
Two CD Copies TF
HIGH COURT DATED:02/07/2025 ORDER WP NO. 15276 OF 2025 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.