Bojja Upendra vs. Assistant Commissioner (St) Nellore
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
order vide bearing an amount of Rs. 91,226/- and Penalty of an amount of Rs. 4,56.549/- (CGST of Rs. 3,32,112/-, Interest of Rs. 91,226/- and Penalty of Rs. 33,211/-)during the year 2022-23 under Section 74 (1) of the Central Goods 2017. No. 4,56,549/- (CGST of Rs. 3.32,112/-. Interest of Rs. Rs. 33,211/-) and SGST and Services Act,
Setting aside bank attachment issued in Form GST DRC-13 dated 04.01.2025. lA NO: 1 OF Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the petition, the High Court may be pleased to order stay of recovery of demand pursuant to the Impugned Orders No. ZD371024000151A dated 01.10.2024 issued by Respondent No. 1 Counsel for the Petitioner: SRI K RAGHAVENDER Counsel for the Respondents No.1 The Court made the following: Order REDDY to 4: GP FOR COMMERCIAL TAX
1 . APHC010219202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3536] WEDNE AY ,THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 11586/2025 Between: Bojja Upendra ...PETITIONER AND Assistant Commissioner St Nellore and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.K.RAGHAVENDER REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC-07, dated 01.10.2024, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the financial year 2022-23. This order has been challenged by the petitioner in the present writ petition. This assessment order, in Form GST DRC-07, is challenged by the'^petitioner, Sections-160 & 169 of the Commissioner ST & M/s. SRS Traders ors. in W.P.No.5238 of 2024, that the absence of the si assessing assessment order invalid on the assessment order, and set aside the said order. would render the 3 The question of the effect of non-inclusion of DIN number on 6. 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-estand 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 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 8. 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 9. impugned assessment order in Form GST DRC-07, dated 01.10.2024, and T ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)
also the order of bank attachment, i the 1®* respondent to conduct fresh ivP' issued by the 1®‘ respondent, with liberty to assessment, after giving notice and by assigning a signature to the said order. The period from the date of the receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. impugned assessment order, till the date of As a sequel, miscellaneous petitions, pending if any, shall stand closed. A VIJAYA BABU ASSISTANT REGISTRAR SECTION OFFICER //// To, It*® Assistant Commissioner fST) Division, Andhra Pradesh.
Joint Commissioner (ST), Nellore Nellore, Nellore-lll Circle Nellore Andhra Pradesh.
Additional Commissioner (ST) Legal, Vijayawada
One CC to SRI K.RAGHAVENDER REDDY Advocate [OPUC] PradeeffoUT]*^*^ COMMERCIAL TAX, High Court of Andhra Andhra Pradesh.
Three CD Copies gsg f: • '
r HIGH COURT DATED: 30/04/2025 \ \ \ » ? ORDER WP.No.11586 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.