BharatTaxGST

Sree Dharani Constructions vs. The Assistant Commissioner Of State Tax

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WP/14411/2025HC Andhra PradeshGSTCNR APHC01028465202524 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM7 pages
For Respondent: ADDITIONAL SOLICITOR GENERAL, OF INDIA

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Cause title — parties, addresses and appearances
* APHC010284652025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14411 OF 2025 Between; Sree Dharani Constructions, Matampalli Village Penumuru Mandal, Chittoor Partner Mr. V. Hari Babu Naidu. Kalavakunta Post, District, Andhra Pradesh, Rep. by its ...Petitioner / AND 1. The Assistant Commissioner of State Tax, Chittoor- ll Circle, Next to Devi Theatre, Kattamanchi, Tirupati Road, Chittoor, Andhra Pradesh - 517001. 2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Guntur District, Andhra Pradesh. 3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. i ...Respondents 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 to issue an appropriate Writ, Order or Direction, more particularly in the nature of mandamus declaring that the impugned Ex- Parte Determination of Tax, Penalty and Interest u/S. 73 of GST Act, 2017 Order, passed by the First Respondent in Form DRC-07, vide Ref. No. ZD370424016609A, dated for the F.Y. 2018-19, which does not contain either DIN or Signature/Digital Signature, and which was passed pursuant to a show cause notice which itself does not contain either DIN or Signature/Digital Signature, and without serving show cause notice or other notice on the Petitioner and even on merits is without jurisdiction, contrary to law, invalid, non-est, not an order in the eye of law, violative of the principles of natural justice and illegal and consequently set aside the same. 18-04-2024 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 to grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Ex-Parte “Determination of Tax, Penalty passed by the First Respondent in Form DRC-07, vide Ref No ZD370424016609A, dated 18-04- 2024, for the F.Y. 2018-19. and Interest u/S. 73 of GST Act, 2017” Order, Counsel for the Petitioner; SRI G NARENDRA CHETTY Counsel for the Respondent Nos. 1 and 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR GENERAL OF INDIA

The Court made the following order:

A APHC010284652025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) Mijai- [3541] WEDNE AY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14411/2025 Between: Sree Dharani Constructions ...PETITIONER AND The Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRACHETTY Counsel for the Respondent{S): 1 .GP FOR COMMERCIAL TAX

2.

The Court made the following order: (perHon’ble SnJustice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 18.04.2024, passed by the 1"' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the tax period 2018-19. This order has been challenged by the petitioner in the present writ petition.

2.

This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said RRR, J & JS,J 9^ Signature of the assessing officer and also proceeding does not contain the DIN number on the impugned assessment order.

3.

Learned Government Pleader instructions, submits that there i does not contain DIN number, for Commercial Tax, - Sections-160 & 169 of the Central Goods signature, on an assessment in the case of A.V. Bhanoji Row in W.P.No.2830 of 2023, decided had held that the signature, on the with and that the on provisions of and Service Tax Act, 2017, would , another Division Bench of not rectify such a defect. Following this Judgment this Court, in the case of M/s. Commissioner ST & two Judgments, had held that the absence officer, on the case of M/s. 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

1.

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 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 8. 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. Go22(63) G.S.T.L. 286 (SC) Go24(88)G.S.T.L 179 (A.P.) Go24 (88) G.S.T.L. 303 (A.P.)

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9.

Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order in Form GST DRC-07, dated 18 by the 1 04.2024, issued respondent, with liberty to the 1 respondent to conduct fresh assessment, after giving notice and by The period from the date of assigning a signature to the said order, the impugned assessment order, till the date of for the purposes of limitation. receipt of this order shall be excluded There shall be no order as to costs As a sequel, pending miscellaneous applications, if any, shall stand closed. P. VINOD 0MAR ASSISTANT REGISTRAR £ //// SECTI OFFICER To,

1.

The Assistant Commissioner Devi Theatre, Kattamanchi 517001. 2. The Principal Secretary to the Government Revenue (CT) Department District, Andhra Pradesh. of State Tax, Chittoor- II Circle Tirupati Road, Chittoor, Andhra Pradesh Next to , State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Guntur

3.

The Secretary (Finance), Union of India, Ministry of Finance Block, New Delhi - 110001. 4. One CC to Sri. G Narendra , North Chetty Advocate [OPUC] ' of India [OPUC] Tax High Court of Andhra Pradesh

5.

One CC to Additional Solicitor General

6.

Two CCS to GP For Commercial [OUT]

7.

Three CD Copies gsc

HIGH COURT DATED:25/06/2025 ORDER WP NO. 14411 OF 2025 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.