BharatTaxGST

M/S. Nehaan Engineering Inspection (Opc) Private Limited vs. The Assistant Commissioner (St)

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WP/14409/2025HC Andhra PradeshGSTCNR APHC01028480202524 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM7 pages
For Petitioner: SRI G NARENDRA CHETTYFor Respondent: ADDITIONAL SOLICITOR GENERAL, OF INDIA

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Cause title — parties, addresses and appearances
APHC010284802025 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: 14409 OF 2025 Between: M/s. Nehaan Engineering Inspection (OPC) Private Limited,, H. o. Temple, Proddatur, YSR Kadapa District, Andhra Pradesh, Rep. by its Director Mr. A. Bala Bramahaiah. 15/527-3-1, Pandurangaswamy ...Petitioner AND 1. The Assistant Commissioner ST, Proddatur-I, Kadapa Division, D. No- 24/586, Rameswaram Road, Vasanthapeta, Proddutur, YSR Kadapa District, Andhra Pradesh - 516164, 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. ...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 holding that the impugned Ex-Parte Best Judgment Assessment Order passed by the First Respondent in Form GST ASMT-13 under S. 62 of the AP SGST and CGST Acts, 2017, for the Month of June, 2024, vide Reference No. ZD3708240156944, dated 27-08-2024, which does not contain any electronically generated DIN, which do not contain any Signature/Digital Signature and is an unsigned order, without any reasons, without basis or material, without serving show cause notice and without affording opportunity of personal hearing is arbitrary, capricious, invalid, non est, not an order in the eye of law, violative of the principles of natural justice, contrary to law, violative of S. 75(4) of the GST Acts, 2017, and illegal, and consequently set aside the same. 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, pursuant to the impugned Ex-Parte Best Judgment Assessment Order passed by the First Respondent in Form GST ASMT-13 under S. 62 of the AP SGST and COST Acts, 2017, for the ZD3708240156944, dated 27-08-2024. Month of June, 2024, vide Reference No. 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:

APHC010284802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 14409/2025 Between: M/s. Nehaan Engineering Inspection (opc) Private Limited, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.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 ASMT-13, dated 21.08.2024, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the tax period June, 2024. This order has been challenged by the petitioner in the present writ petition. This assessment order, in Form GST ASMT-13, is challenged by the petitioner, on various grounds, including the ground that the said E 2. 2 RRR, J & W.P. No.14409 of 2025 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 IS no signature of the assessing officer and on the impugned assessment order. on 4. The effect of the absence of the si - signature, on an assessment , Sections-160 & 169 of the Central not rectify such a this Court, in the case of M/s. Commissioner ST & two Judgments, had held that the officer, on the assessment order, and set aside the said order. Court by its Judgment, dated The. Assistant 19.03.2024 case of M/s. r RRR, J &JS,J The question of the effect of non-inclusion of DIN number 6. 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

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Enterprises \/s. 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 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. / 8. ' 2022 (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.)

RRR, J & Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order i issued by the 1"* respondent, with liberty to the 1 9. in Form GST ASMT-13, dated 21.08.2024, respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the i receipt of this order shall be excluded for the shall be no order as to costs. impugned assessment order, till the date of purposes of limitation. There As a sequel, pending miscellaneous applications, if any, shall stand closed. G. HELA NAIDU ASSISTANT REGISTRAR //// To,

1.

The Assistant Commissioner ST, Proddatur-I, Kadapa Division, D. No- 24/586, Rameswaram Road, Vasanthapeta, Proddutur, YSR Kadapa District, Andhra Pradesh - 516164,

2.

The Principal Secretary to the Government, State of Andhra Pradesh, 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. 4. One CC to Sri. G Narendra Chetty Advocate [OPUC]

5.

One CC to Additional Solicitor General of India [OPUC

6.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

7.

Three CD Copies GSC

HIGH COURT DATED:25/06/2025 ORDER WP NO. 14409 OF 2025 % DISPOSING THE WP WITHOUT COSTS h 1E OCT 2025 rn: ^ , Currs.nt tiecno.T

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.