M/S. Vikranth Mines And Minerals vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex- passed by the First Respondent Acts, 2017, for the Month of 37ADDPL3328E2ZS/Asst-13/GST, not contain any electronically generated any Signature/Digital Signature and is an Parte, Best Judgment Assessment Order under S. 62 of the AP SGST and CGST September, 2024, vide Reference No. dated 23-11-2024, which does DIN, which does not contain unsigned order, without any reasons, without basis or material, without serving show cause notice and without affording hearing are arbitrary opportunity of personal capricious, invalid, non-est, not orders in the eye of law, violative of the principles of natural ijustice, contrary to law and illegal. and consequently set aside the same. lA NO: 1 OF 9n9fi 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 and interest, pursuant to the impugned Ex-Parte, Best Judgment Assessment Order passed by the First Respondent under S. 62 of the AP SGST and COST Acts, 2017, for the Month of September 2024 Reference No. 37ADDPL3328E2ZS/Asst-13/GST, dated 23-11-2024 vide Counsel for the Petitioner: SRI. G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL The Court made the following Order: TAX
APHC010225452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11896/202?; [3525] Between: M/s. Vikranth Mines And Minerals ...PETITIONER AND The Assistant Commissioner St and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: Honye sn r. Rao> The petitioner was served with the GST ASMT-13, Reference No.37ADDPL3328E2ZS/Asst-13/GST. dated 23.11.2024, passed by the 1®' respondent, under the Goods Act. 2017 [for short “the GST Act”], for the month of September. 2024. This order has been challenged by the petitioner in the present Writ Petition. ...RESPONDENT(S) assessment order, in Form and Service Tax
This assessmenforder, in Form GST ASMT-13, 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.
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 & OrsV 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 DIN number would mitigate against the validity of such proceedings. Another Division Bench of 7. " 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) \ \
3 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 these impugned assessment order would have to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the order.
Form GST ASMT-13, Reference No.37ADDPL3328E2ZS/Asst-13/GST, dated 23.11.2024, 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. assessment in St As a sequel, interlocutory applications pending, if any shall stand closed. ^ 2024 (88) G.S.T.L.303(A.P.) G. HELA NAIDU ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner (ST), Pulivendula Opp.Shivalayam Temple, Gunta Bazaar, Pulivendula Andhra Pradesh. , D. NO. 3-4-198, YSR District,
The Principal Secretary to the Government, ' A.P. Secretariat Buildings, Velagapudi, Guntur District, Revenue (CT) Department, , Andhra Pradesh.
The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi- 110001. f
OneCCto SRI. G NARENDRA CHETTY Advocate [OPUC]
TwoCCsto GP for COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUTl
Three CD Copies vna >• I f
\\ HIGH COURT DATED:07/05/2025 ORDER WP.No.11896 of 2025 DISPOSING OF THE WRIT PETITION 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.