M V V Satyanarayana vs. The State Of Ap
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Cause title — parties, addresses and appearances
The Court made the following order:
r APHC010284952025 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: 15869/2025 Between: 1.M V V SATYANARAYANA, (A REGISTERED PARTNERSHIP FIRM) BHIMA SHANKER, NANDYAL, 25/114, SANJEEVA NAGAR NANDYAL, REPRESENTED BY SHRI.MANDAVILLI PARTNER KURNOOL, ANDHRA PRADESH-518501 ...PETITIONER AND 1.THE STATE OF AP, REPRESENTED BY ITS REVENUE SECRETARY (COMMERCIAL TAXES) 4TH BLOCK, GROUND FLOOR, A.P secretariat OFFICE, AMARAVATHI ROAD, VELAGAPUDI, ANDHRA PRADESH -522503 2.THE DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, MSR COMPLEX, 2ND FLOOR, NANDYAL, ANDHRA PRADESH-518501 ...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, order or direction, more particularly one in the nature of a Writ of Certiorari, calling for the records pertaining to the impugned ORDER No.ZD371223023512V in FORM GST DRC-07 dated 30.12.2023 issued by Respondent No.2 and to quash and set aside the said impugned ORDER No.ZD371223023512V in FORM GST DRC-07 dated
2 30.12.2023 issued by Respondent No.2 under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act, 2017) and Central Goods and Services Tax Act, 2017 (CGST Act, 2017) as illegal, arbitrary, violative of principles of natural justice, and provisions of the APGST/CGST Act, 2017 with consequential relief and to 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 dispense with the filing of the certified ORDERimpugned NO.ZD371223023512V in FORM GST DRC-07 dated 30.12.2023 issued by Respondent No.2 and pass 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 Counsel for the Petitioner; 1.CHIRANJEEVI TALASILA Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX
3 The Court made the following Order: (perHon’ble Sri justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 30.12.2023, passed by the 2'''’ 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, is challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the signature of the assessing officer and also din number, on the impugned order. / j /
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 Judgments, had held that the absence of the signature of the assessing officer, oX) the assessment order, would render the assessment order invalid and set aside the said order. on
Assistant 5. two
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 Goya! 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 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 \ on the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019 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 this Court in the case of Sai Manikanta Electrical Contractors 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 a DIN number and absence of the signature of the assessing officer, in these impugned assessment order would have to be set aside. -GST, C.B.I.C., the non-mention of 9. Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 30.12.2023, passed by the 2"'* respondent, with liberty to the 2 nd respondent to conduct fresh assessment, after giving notice and by assigning a signature and a DIN 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. 2022 (e^G^T.L. 286 (SC) ' 2024 (88) G.S.T.L. 179 (A.P.) ^2024 (88) G.S.T.L. 303 (A.P.)
5 f As a sequel, interlocutory applications pending, if any shall stand closed. K KASIRAO ACHARI ASSISTANT REGISTRAR //// SECTION OFFICER To Secretary (Commercial Taxes), 4th Block, Ground Floor, A.P Secretariat Office, Amaravathi Road, Velagapudi, Andhra Pradesh -522503
The Revenue ST, Nandyal-ll Circle, MSR
The Deputy Assistant Commissioner Complex, 2nd Floor, Nandyal, Andhra Pradesh-518501
One CC to Sri. Chiranjeevi Talasila Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh
Two CCs to GP for [OUT]
Three CD Copies GSC
HIGH COURT DATED:02/07/2025 \ ORDER WPNO. 15869 OF 2025 OF A' 16 OCT 2025 O . Current Seciion ^ DISPOSING THE WP 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.