M/S. Varre Hari Babu vs. The Deputy Assistant Commissioner (St)-Ii
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Cause title — parties, addresses and appearances
The Court made the following order:
#* APHC010313152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 15602/2025 Between: 1.M/S. VARRE HARI BABU, WORKS CONTRACTOR, GSTIN- 37AEFPH4061P1Z6 REP. BY ITS PROPRIETOR, MR. V. HARI BABU 1/84, THAKKELLAPADU - 521345 KRISHNA DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1.THE DEPUTY ASSISTANT COMMISSIONER STM, ELUR -I CIRCLE WEST GODAVARI DISTRICT, ANDHRA PRADESH 2.STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3.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 tomay be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 3.10.2024 for the period 2021-22 under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) and not affixing
2 the signatures on the assessment order, summary orders or the show '"T'' of Principles of natural justice and consequently direct the 1st Respondent to redo assessment following the principles of natural justice and pass lANa_1_OF^5 cause the Petition under Section 151 CPC in the affidavit filed i - praying that in the circumstances stated support of the petition, the High Court may be oleaspd may be pleased to grant stay of recovery of the disputed demand pursuant to impugned assessmentorder dated 3.10 2024 passed Respondent for the tax period 2021-22. pending disposal of the Writ otherwise the Petitioner will be put to severe loss and hardship by the 1®‘ Petition Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
3 The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 03.10.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This order has been challenged by the petitioner in the present Writ Petition. This assessment order, in Form GST DRC-07, 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. 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 proceedings, under the G.S.T. Act, Supreme Court in the case of The Hon'ble Supreme number on came to be considered by Pradeep Goya! l/s. the Hon’ble Union of India & Ors\ of the Act and the Court, after circular issued by the Central referred to noticing the provisions Board of Indirect Taxes and Customs (herein - not contain a DIN as ‘C.B.I.C.”), had held that an order, which does number would be non-est and invalid.
A Division Bench of this Court in the case of /t,/ The Deputy Assistant r ■ I^Ts. duster y Commissioner (ST).2 2 circular, dated 23 12 201 q h ■ ‘ ^ K^dapa , ■ ^c^ring No. 128/47/2019 had held that Enterprises \7s. the basis of the ci on issued by the C.B.I.C. '-GST, would non-mention of aiitigate against the a din number proceedings. Another Division Manikanta Electrical Special Circle, validity of such this Court in the case of Sa/ Deputy Commissioner, Bench of Contractors »/s. The ^isakhapatnam^, had also held that set aside. non-mention of a DIN number would require the order to be 8. In view of the aforesaid judgments non-mention of a DIN number and the circular i ^■B.I.C., the issued by the signature of order would have to be and absence of the si the 9. Accordingly, this Writ Petition is disposed of assessment order i setting aside the in Form GST DRC-07, dated 03.10.2024, respondent, with liberty to after giving notice passed by the 1®' the 1"i respondent to conduct fresh by assigning a signature and ' the date of the i receipt of this Order shall assessment, a din number to the and order. The period from date of said order, till the purposes of limitation. impugned assessment be excluded for the There shall be no order as to costs. ^'2022 (63) G.S.T.L. ^ 2024 (88) G.S.T.L. 286 (SC) 179 (A.P 1 2024 (88) G.S.T.L. 303 (A.P.)
N 5 interlocutory applications pending, if any shall stand As a sequel closed. P. VINOD [0IVIAR ASSISTANT REGISTRAR //// SECTION OFFICER •' "i To, The Deputy Assistant Commissioner STII, Elur -I Circle, West Godavari District, Andhra Pradesh
The Principal Secretary to Government Revenue (CT-II) Department, of Andhra Pradesh Secretariat, Velagapudi, Amaravathi, Guntur
State District.
The Secretary (Finance) Ministry of Finance, Union of India, North Block New Delhi 110001. 4. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC] CCs to GP for Commercial Tax, High Court of Andhra Pradesh
Two [OUT]
One CC to O/o. Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
Two CD Copies. gi
HIGH COURT DATED:02/07/2025 ORDER WP No. 15602 OF 2025 Of and^ 3 0 00X 2025 m S^lyrrent Sectiojx'^^ DISPOSING OF THE WRIT PETITION 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.