BharatTaxGST

M/S S V Polymers Indusry vs. Assistant Commissioner

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WP/10904/2025HC Andhra PradeshGSTCNR APHC01020817202529 April 2025Bench: R RAGHUNANDAN RAO,Y. LAKSHMANA RAO7 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATJk^ (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE r'I^GHUNANDAN RAO ^ AND THE HON’BLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 10904 OF 2025 Between: M/S S V Polymers Industry, 27/1/1674, Balaji Nagar, Nellore Sri Potti Sriramulu Nellore, Andhra Pradesh - 524002, represented by its Partner, Sri P. Thejesh Reddy, ...PETITIONER AND 1. Assistant Commissioner, (ST), Nellore - III Circle, Nellore, Andhra Pradesh. 2. State of Andhra Pradesh, represented by its Principal Secretary, Revenue (Commercial Tax) Department, Velagapudi, Amaravathi Mandal, Guntur District. ...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 or Order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned Assessment Order passed by the first respor^nt in Form GST DRC NO.ZD370125029752G, vide DIN No.3721012516025, dated 21.01.2025, 07, in Reference arising out of the Show Cause Notice in Form GST DRC-01, vide Reference No. ZD3712240159882, vide ARN No. AD3711240081040, dated 13.1^024, for the tax period 2022-23, that have been uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules 2017, as illegal ,arbitrary, ab initio void, contrary to the provisions of CGST Act arid Rules, 2017 and SGST Act and Rules, 2017, contrary to the law laid down by the judicial pronouncement of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Telangana and without authority of law. 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 pending disposal of the Writ Petition grant stay of alPfurther proceedings arising in pursuance of the impugned Assessment

Order passed by the first respondent in Form GST DRC - ^ in Reference NO.ZD370125029752G, vide DIN No.3721012516025, dated 21.01.2025, for the tax period 2022-23. Counsel for the Petitioner: SRI ANNAREDDY CHANDRASEKHAR REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX ^ The Court made the following: ORDER

/ APHC010208172025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3536] / m / 1 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: 10904/2025 Between: M/s S V Polymers Indusry ...PETITIONER AND Assistant Commissioner and Others Counsel for the Petitioner: I.Annareddy Chandrasekhar Reddy Counsel for the Respondent(S): ...RESPONDENT(S) 1.GP FOR COMMERCIAL TAX ■yhe Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with a show-cause notice, in Form GST DRC-01, dated 31.12.2024, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2022-23. This show-cause notice of the 1®* respondent has been challenged by the petitioner in the present writ petition. 2- This show-cause notice, in Form GST DRC-01, is challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the signature of the Assessing Officer and also DIN number, on the impugned assessment order. V

3.

Learned Government Pleader instructions, submits that there is for Commercial Tax, no signature of the Assessing Officer and does not contain DIN number, on the impugned show-cause notice. on 4. The effect of the absence of the signature order was earlier considered by this Court, in the case of A.\/. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided 14.02.2023. A Division Bench of this Court, had held that the assessment order, cannot be dispensed with and that the Sections-160 & 169 of the Central Goods and Service Tax not rectify such a defect. Following this Judgment, another Division this Court, on an assessment on signature, on the provisions of Act. 2017, would Bench of in the case of M/s. M/s. Commissioner ST & ors assessment order invalid and set aside the said order.

The question of the effect of non-inciusion 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 f

7.

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa" the basis of the circular, dated 23.12.2019. bea rino No ^28Cv/9n'!C) rocT issued by the C.B.I.C., had held that non-mention of a Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. on 8. 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 show-cause notice, would have to be set aside. ‘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.)

Accordingly, this Writ Petition is disposed of, setting aside the impugned show-cause notice in Form GST DRC-01, dated 13.12.2024, issued by the 1"' respondent, with liberty to the 1"‘ respondent to conduct fresh assessment, after giving notice to the petitioner and by assigning a signature and DIN number to the said show-cause notice. The period from the date of the impugned show-cause notice, 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.

As a sequel, pending miscellaneous applications, if any, shall stand closed. //// sol sect\o^^

1.

The Assistant Commissioner, (ST), Nellore - III Circle, Nellore, Andhra Pradesh. To,

2.

The Principal Secretary, Revenue (Comm^ial Tax) Department Velagapudi, Amaravathi Mandal, Guntur District.

3.

One CC to Sri Annareddy Chandrasekhar I^Teddy Advocate

4.

Two CCs to GP for Commerc^t^fTax, [OUT]

5.

Three CD Copies^-” [OPUC] High Court of Andhra Pradesh. TF

HIGH COURT DATED:30/04/2025 ORDER WP.No.10904 of 2025 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.