M/S. Vikranth Mines And Minerals vs. The Assistant Commissioner (St)
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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 under S. 62 of the AP SGST and COST Acts, 2017, for the Month of August, 2024, vide Reference No. 37ADDPL3328E2ZS/Asst-13/GST, may dated 19-10-2024'rwhich does not contain DIN, which does not contain any electronically generated 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 persona! hearing are arbitrary, capricious, invalid law, violative of the principles of natural justice, contrary to law and and consequently set aside the same. non-est, not orders in the eye of illegal. lA NO: 1 OF 202fi "" 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 and interest, pursuant to the impugned Ex-Parte, Best Judgment Assessment Order passed by the First Respondent under SGST and COST Acts, 2017, for the Reference No. 37ADDPL3328E2ZS/Asst-13/GST recovery of tax S. 62 of the AP Month of August, 2024, vide dated 19-10-2024. _ Counsel for the Petitioner: SRI G. NARENDRA CHETTY ' Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL Counsel for the Respondent No.3: SRI PASALA PONNA RAO TAX DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
5? APHC010225672025 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: 11858/2025 Between: ...PETITIONER M/s. Vikranth Mines And Minerals, AND ...RESPONDENT(S) 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:(per Hon’We Sn justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST ASMT-13, Reference No.37ADDPL3328E2ZS/Asst-13/GST, dated 19.10.2024, passed by the 1respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the month of August, 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 4. 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 & 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.
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.
Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST ASMT-13, Reference No.37ADDPL3328E2ZS/Asst-13/GST, dated 19.10.2024, 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. St This Court, is forced to observe that the defect, of the absence of a DIN number and the signature of the assessing officer, in the assessment orders, continues, despite various Judgments passed by this Court setting aside such orders.
It is time that the assessing authorities, in the State are sensitized to the consequence of absence of a DIN number and their signature, in the notices/proceedings/orders that are passed by the authorities, under the GST regime. 11. ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)
4 y ft A copy of this Order shall be placed before the Commissioner, Commercial Taxes, for taking up special steps to sensitize all the assessing authorities about the requirement of a DIN number and their signatures, in the notices/proceedings/orders.
Failure, on the part of the assessing authorities, in ensuring a DIN number and their signatures, in the proceedings/notices/orders shall invite contempt of court proceedings for violating the Orders of the Court. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand closed. M RAWIESH BABU DEPUTY REGISTRAR //// 0' SECTION OFFICER To,
The Assistant Commissioner (ST), Pulivendula, D. NO. 3-4-198, Opp Shivalayam Temple, Gunta Bazaar, Pulivendula, YSR District, Andhraf Pradesh. The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. The Secretary (Finance), Ministry of Finance, Union of India, North' Block, New Delhi - 110001. One CC to Sri G. Narendra Chetty, Advocate [OPUC] One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of lndia[OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies. 2. 3. 4. 5. 6. 7. ssb
HIGH COURT DATED;07/05/2025 ORDER WP.No.11858 of 2025 Jli! ?p5s; Cyrreni mcmn xs '-r »>s*» m- ■ V O 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.