BharatTaxGST

Kishor Kumar Reddy vs. The Deputy Assistant Commissioner Of State Tax

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WP/7854/2025HC Andhra PradeshGSTCNR APHC01014941202529 April 2025Bench: R RAGHUNANDAN RAO,Y. LAKSHMANA RAO9 pages
For Petitioner: SRI PASUPULETI VENKATA PRASADFor Respondent: GP FOR COMMERCIAL TAX, GP FOR REGISTRATION AND STAMPS

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AM (Special OrIginalJurisdiction) WEDNESDAY ,THE THIRTIETH DAY OF APRIL^\ TWO THOUSAND AND TWENTY FIVE PRESENT ^ THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO o * AND THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 7854 OF 2n?.i; Between: Mr.Kishor Kumar Reddy, S/o Mr. Venu Gopal Reddy, Aged about 62 years. Having office at H.No. 18-192/2, Flat No. 2, S.V. Towers, Yasodha Nagar, Tirupati - 517507. ...PETITIONER AND 1. The Deputy Assistant Commissioner Of State Tax , O/o AC (ST), Gudur Circle, D. No. 2/235, 0pp. Court Buildings, Venkatgiri Road, Gudur - 524101 2. The Sub-Registrar, MRO Office Compound, Near Railway Gate Sullur Peta, Tirupati District - 524121 3. The Chief Commissioner of State Tax, D. No. 5-59 RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144 4. . State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A P Secretariat, Velagapudi -522 503 ...RESPONDENTS praying that in the circumstances stated in the affidavit filed therewith, the High Court pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring a) That the impugned order dated 10-10- Petition under Article 226 of the Constitution of India may be 2023 read with the summary in Form DRC-07 vide Reference No. ZD371023006308T dated 10-10- 2023 by the Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, '19('1)(9) 3nd 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the b) That, consequently, the notice Form GST DRC-16 bearing DIN 3718032596031 dated 18-03-2025 issued by the Respondent No. 1 under the provisions of CGST/APGST Act, 2017 directing the Respondent No. 2 to attach the immovable property of the Petitioner, is void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative Articles 14, 19(1 )(g) and 265 of the Constitution of India, and to set aside the same . case. of consequently lA NO: 1 OF 2025 Petition under Section 15TCPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased prayed that this Stay operation of impugned order dated 10-10-2023 read the summary in Form DRC-07. yide Reference No. ZD371023006308T 10-10-2023 passed by Respondent-No. 1 with dated lA NO: 2 OF 207R r- ,• Petition under Section 151 CPQ praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased prayed that this stay the operation of the order in form GST DRC-16 bearing DIN 3718032596031 dated ■18.;03.2025.passed by the respondent no.1 ~1 i I / lA NO: 3 OF 2025 Petition under Section 151 GPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to permit the petitioner to file the;;additional affidavit along with material papers and the Hon’ble Court may be peruse as a part and parcel of the writ petition Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX GP FOR REGISTRATION AND STAMPS

The Court made the following ORDER: •Vn ;

RRR,J & Dr. YLR,J ^ APHC010149412025 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: 7854/2025 Between: Kishor Kumar Reddy ...PETITIONER AND The Deputy Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. 3.GP FOR REGISTRATION AND STAMPS The Court made the following Judgment: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri P. Venkata Prasad, learned counsel appearing for the petitioner, and learned G.P. for Commercial Tax appearing for the respondents. X..

2 RRR,J & Dr. YLR,j W.P. No. 7854/2025

2.

The petitioner was served with an assessment order, dated 10.10.2023, passed by the 1 Act, 2017 [for short “the GST Act”] for the The petitioner was also served wi 18.03.2025, by the 1 respondent, under the Goods and Service Tax period April, 2021 to March 2022. with a notice in Form GST DRC-16 dated respondent to attach the In pursuance of these orders respondent, directing the 2 immovable property of the petitioner. nd the property of the petitioner has been challenged by the petitioner. This assessment order, in Form GST DRC-07. Sections-160 & 169 of the Central Goods not rectify such a defect. Following this Judgment RRR,J & Dr. YLR.J " 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.

7.

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 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-est and invalid.

8.

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 "2022 (63)G.S.T.L 286 (SC) " 2024 (88) G.S.T.L. 179 (A.P.)

RRR.J S Dr. YLR,j W.P.No.7854/2025' this Court in the case of Sai Deputy Commissioner. Special Circle. non-mention ofa DIN number would In view of the aforesaid i non-mention of a DIN number 'he assessing officer, in the impugned aside. Manikanta Electrical Contractors l/s. The ^isakhapatnam^, had also held that require the order to be set aside. Circular issued by the signature of to be set 9. judgments and the ci C B.I.C., the and absence of the assessment order would have 10. Accordingly, this Writ Petition is disposed of setting aside the 10.2023, and impugned assessment the notice in Form GST DRC respondent, with liberty order in Form GST DRC-07, dated 10. -16 dated 18.03.2025 iissued by the to the 1®i respondent to conduct fresh assessment, number and signature to the after giving notice and by assigning Din order. The said period from the date of the iimpugned assessment order, till the date of i-eceipt of this Order shall he excluded for the purposes of limitation as the Needless to say. the order of attachment Will stand abated underlying no order as to costs. order of assessment has been set aside. There sequel, pending miscellaneous shall be As a applications, if closed. any, shall stand ^2024(88) G.S.T.L. 303 (A.P.) SHAIK MOHD. RAFI ASSISTANT ^GISTRAR SECTION OFFICER

1.

The Deputy Assistant Commissioner of State Tax, O/o AC (ST), Gudur Circle, D. No. 2/235, 0pp. Court Buildings, Venkatgiri Road, Gudur- 524101

2.

The Sub-Registrar, MRO Office Compound, Near Railway Gate SuHur Peta, Tirupati District - 524121 //// To,

3.

The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Andhra Pradesh - 521144 The Principal Secretary, Revenue Department (Commercial Tax), Secretariat Buildings, Velagapudi, Guntur District.(SPECIAL MESSENGER) One CC to SRI. PASUPULETI VENKATA PRASAD Advocate [OPUC] Two CCs to GP FOR COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT] Two CCs to GP FOR REGISTRATION AND STAMPS .High Court Of Andhra Pradesh. [OUT] Three CD Copies 4. 5. 6. 7. 8. psk

r HIGH COURT \ DATED:30/04/2025 ORDER ANDH^ WP.No.7854 of 2025 /O o ? 6 SEP m .X o '4V^- Current Seciion •rsi-,.* DISPOSING THE WRIT PETITION WITH NO 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.