BharatTaxGST

Mjr Constructions vs. The Assistant Commissioner Of State Tax

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WP/13635/2025HC Andhra PradeshGSTCNR APHC01026448202517 June 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM8 pages
For Petitioner: SRI. PASUPULETI VENKATA PRASAD

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Cause title — parties, addresses and appearances
% / % IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13635 OF 2Q2fi Between: ^nnh P ^®-^2-526, Bairagipatteda, Tirupathi, Chittoor Janardhr^R^fn Represented by its Managing Partner Mr. M.' p '^eeeleyyagiri Aged 61 years, R/o. 19-12-526, Bairagipatteda, Tirupathi, Chittoor, Andhra Pradesh, 517501 ...Petitioner AND 1. The Assistant Commissioner of State Tax Division, Plot No. 15. First floor, CT Complex MROs building, Tirupati-517501 2. The Assistant commissioner of State tax (Int.), CT Complex, Besides Dew theatre, Kattamanchi, Chittoor 517001 3. The Joint^Commissioner of State Tax, Chitfor Division, CT Complex Besides Dew theatre, Kattamanchi, Chittoor 517001 DisferA^rlh^p’^a'?"""'''”"®''' Chittor Ulstrict, Andhra Pradesh- 517001 5. Bank of Maharastra, 18-1-602, V V Mahal Represented by its Manager Tirupati-ll Circle, Tirupati , New Balaji colony. Near Road, Tirupati- 517501 6. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A P Secretariat, Velagapudi 522 503 ...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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring (a) That Order in Form GST DRC 07 Ref No. ZD371124016862J dt.19.11.2024 passed by the Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case, (b) That recovery notice in Form GST DRC-13 bearing DIN 3730042544751 dated 30-04-2025 issued by the Respondent No. 4 to the Respondent No. 5 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the lA NO: 1 OF 2025 same. 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 stay operation of impugned Order in Form GST DRC 07 Ref No. ZD371124016862J dt.19.11.2024 issued by the Respondent No.1. 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 to suspend the recovery notice in Form GST DRC-13 bearing DIN 3730042544751 dated 307d4-2025 issued by the Respondent No.4 to the Respondent No. 5. Counsel for the Petitioner: SRI. PASUPULETI VENKATA PRASAD Counsel for the Respondent Nos. 1 to 4 and 6: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010264482025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) SMB [3541] ir!; WEDNE AY, THE EIGHTEENTH 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: 13635/2025 Between; ...PETITIONER Mjr Constructions AND ...RESPONDENT{S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner; 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent{S); 1.GP FOR COMMERCIAL TAX 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 19.11.2024, passed by the 1®‘ 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 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.

5.

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. 6. 2022 (63) G.S.T.L. 286 (SC)

3 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 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.

7.

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 these impugned assessment order would have to be set aside.

8.

Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 19.11.2024, passed by the 1 respondent, with liberty to the 1^^ 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.

9.

St As a sequel, interlocutory applications pending, if any shall stand closed. 2 2024 (88) G.S.T.L. 179 (A.P) ^ 2024 (88) G.S.T.L. 303 (A.P) K.KASI RAO ACHAR! ASSISTANT REGISTRAR //// . SB OFEJCER To,

1.

The Assistant Commissioner of State Tax, Tirupati-ll Circle, Tirupati Division, Plot No. 15, First floor, CT Complex, New Balaji colony. Near MROs building, Tirupati-517501

2.

The Assistant commissioner of State tax (Int.), CT Complex, Besides Devi theatre, Kattamanchi, Chittoor 517001

The Joint Commissioner of State Tax, Chittor Division, CT Complex, Besides Devi theatre, Kattamanchi, Chittoor 517001

3.

The Deputy Assistant Commissioner, (ST)-II, Tirupati-ll Circle, Chittor District, Andhra Pradesh- 517001 The Manager Bank ofMaharastra, 18-1-602, VV Mahal Road, Tirupati- 517501

4.5.

The Principal Secretary, Revenue Department (Commercial Tax), State of Andhra Pradesh, A P Secretariat, Velagapudi 522 503

6.

One CC to Sri. Pasupuleti Venkata Prasad Advocate [OPUC]

7.

Two CCsTo GP for Commercial Tax, High Court Of Andhra Pradesh. 8. [OUT]

9.

Three CD Copies GSC

HIGH COURT DATED:18/06/2025 ORDER WP.No.13635 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.