Syamala Traders vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
impugned Order in Form GST DRC-07 vide Reference No. ZD3708240018748 dated 02.08.2024 (Ex.P-2) for the Tax Period 2022-23 under the Act, and declaring the action of the 2nd respondent in issuing Garnishee Notice in Form GST DRC-13 under Rule 145(1) dated 26.04.2025 (Ex.P-4) as arbitrary, contrary to the provisions of the Rule without juri iction, contrary to the circulars issued by CBIC Commissioner (ST), Andhra Pradesh, and consequently set aside Garnishee Notice issued by the 2 26(3), and Chief the nd respondent. lA NO: 1 OF 2n7fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court pleased to grant stay of all further proceedings, including to the impugned assessment order passed by the 02.08.2^24 and suspend the operation may be recovery, pursuant 1®* respondent dated Garnishee Notice dated respondent, to the 6th as otherwise, the of the 26.04.2025 in Form GST DRC-13 issued by the 2 and respondents, pending disposal of the Writ Petition, Petitioner will be put to irreparable loss and hardship. nd Counsel for the Petitioner: C SANJEEVA RAO Counsel for the Respondent Nos.1 to 4 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.5 : SRI P. PONNA RAO, DEPUTY « SOLICITOR GENERAL OF INDIA counsel for the Respondent Nos.6 & 7 : NONE APPEARED The Court made the following order:
APHC010283162025 IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Juri iction) [3541] m 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 SUMATHl JAGADAM WRIT PETITION NO: 14395/2025 Between: ...PETITIONER Syamala Traders AND The Assistant Commissioner and Others Counsel for the Petitioner: 1.CSANJEEVARAO Counsel for the Respondent(S):
GP'FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- dated 02.08.2024, passed by the 2"'" respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the tax period 2022-23. This order has been challenged by the petitioner in the present writ petition. ...RESPONDENT(S) 07,
This assessment order, in Form GST DRC-07, is challenged by grounds, including the ground that the said the petitioner, on various V- assessing officer and also Sections-160 & 169 of the not rectify such this Court, in the Commissioner of the signature on an assessment by this Court, in the case of A.V. Bhanoji Row decided on (ST), in W.P.No.2830 of 2023, of this Court, had held that the si - signature, on the M/s. in W.P.No.29397 of 2023, aside the impugned assessment SRK Enterprises decided order.
Another Division Bench in the Commissioner ST & M/s. SRS Traders in W.P.No.5238 of 2024 ors following the aforesaid the absence of the signature of the assessing assessment order invalid assessment order, would render the /-'C
3 RRR, J&JS,J W.P.N0.1439S of 2025 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 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 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-GST, issued by the C.B.I.C., had held that non-mention of a Deputy X/trmmissioner, 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. G022(63)G.S.T.L. 286 (SC) ^ 2024 (88)G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.l. 303 (A.P.)
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Accordingly, this Writ impugned assessment order i “ by the 2'^^ Petition is disposed of m Form GST DRC-07 setting aside the ' ^afed 02,08.2024, issued lespondent to conduct fresh a signature to the said order, till the date of purposes of limitation. There respondent, with liberty to nd the 2 assessment, after giving notice and by assigning The period from the date of the i - impugned assessment order, excluded for the receipt of this order shall be shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. A. VIJAYA BABU ASSISTANT REGISTRAR //// To, SECTION OFFIC^ 1.The Assistant ... Commissioner Visakhapatnam-ll Division. 2The Deputy Assistant Visakhapatnam-ll Division. 3- The Joint Commissioner
The Principal (ST), Atchuthapuram Qircle Commissioner ST, Atchuthapuram C/rcle Visakhapatnam. State of Andhra STII :r.,, mplex. Velagapudi. Guntur District North Block, Pradesh, Secretariat The Union Of India, Revenue Ministry of Finance, of Having office NewDelhi-110001
M/s. at 128-A, India Food Exports, D.IMo.2 19/I/A, Andhra Pradesh-533 406, Manager, Indian GNTRoad, Godavari, T- The Branch Tetagunta. East Bank, Main Road, Advocate [OPUCJ Tax, High Court
One CC to Two CCs Anakapalli-531001. Sn C. Sanjeeva Rao, to GP for Commercial of Andhra Pradesh [OUT] of India (OPUC) TO. One CC to r IT Two CD Copies Sri P. Ponna Rao, Deputy Solicitor General
HIGH COURT DATED:25/06/2025 ORDER WP NO. 14395 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.