Vikranth Mines And Minerals vs. The Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
Judgment of the AP SGST and COST Acts 37ADDPL3328E2ZS/Asst-13/GST, dated 27-09-2024, which Assessment Order passed by the First Respondent under S. 62 2017, for the Month of July, 2024, vide Reference No does not contain any electronically generated DIN, which does not contain any Signature/Digital Signature and is an unsigned order, without any without basis or material, without serving show cause notice and reasons without affording opportunity of personal hearing are arbitrary, capricious, invalid, non-est, not orders in the eye of law, violative of the principles of natural justice, contrary to law 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 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 July, 2024, vide Reference No. 37ADDPL3328E2ZS/Asst-13/GST, dated 27-09-2024. Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY SOLICITORGENERALOF INDIA) The Court made the following: ORDER
A*. APHC010225682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] 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: 11892/2025 Between: Vikranth Mines And Minerals ...PETITIONER AND The Assistant Commissioner 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: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST ASMT-13, Reference No.37ADDPL3328E2ZS/Asst-13/GST, dated 27.09.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the month of July, 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 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 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. 6. on ‘ 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.
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 assessment order, in Form GST ASMT-13, Reference No.37ADDPL3328E2ZS/Asst-13/GST, dated 27.09.2024, 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. St As a sequel, interlocutory applications pending, if any shall stand closed. 2 2024 (88) G.S.T.L. 179 (A.P.) 2 2024 (88) G.S.T.L. 303 (A.P.) A. VIJAYA BABU ASSISTANT REGISTRAR //// SECTION OFFICER Y To,
The Assistant Commissioner, (ST), Pulivendula, NO. 3-4-198 Opp Shivalayam Temple, Gunta Bazaar, Pulivendula, YSR District, Andhra Pradesh.
The Principal Secretary to the Government, Revenue (CT) Department \/£siananiiHi r^imtiir DiRtrict. Andhra Pradesh. A.P. Secretariat Buildings,
r ■ »
The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi- 110001. 4. One CC to Sri G Narendra Chetty Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
Three CD Copies TF
HIGH COURT DATED:07/05/2025 ORDER 4* 23JUI2IP5 ” WP.No.11892of 2025 rti J . Current Section ^ 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.