M/S.Srinivasa Seeds And Pesticides vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010199912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) S1£0 [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: 10565/2025 Between: ...PETITIONER M/s.Srinivasa Seeds And Pesticides, AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S):
The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in Form GST DRC-07, dated 30.04.2024, passed by the 2"^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2018-19 to 2022-23. This assessment order of the 2'^^ respondent has been challenged by the petitioner in the present writ petition. This assessment order, in Form GST DRC-07, is challenged by 2. the petitioner, on various grounds, including the ground that the said
2 RRR, J & Dr. YLR, 7®k W.P.No.10565 of 2025 proceedings does not contain the signature of the Assessing Officer and also DIN number, on the impugned assessment order.
Learned Government Pleader for Commercial Tax instructions, submits that there is no signature of the Assessing Officer and does not contain DIN number, on the Impugned assessment order. on 4. The effect of the absence of the signature , on an assessment order was earlier considered by this Court, in the case of A. I/, Bhanoji Row Us, The Assistant Commissioner (ST), in W,P.No.2830 of 2023, decided on 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, Commissioner, in W.P.No.29397 of 2023, decided aside the impugned assessment order. signature, on the provisions of Act, 2017, would Bench of in the case of M/s. SRK Enterprises \/s. Assistant on 10.11.2023, had set
Another Division Bench of this Court by its Judgment, dated in the case of M/s. Commissioner ST & ors assessment order invalid and set aside the said order.
3 RRR, J & Dr. YLR, J W.P.No.l0565of2025 The question of the effect of non-indusion 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-esfand 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, 7. 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. I 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 8. 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.)
4 V RRR, J & Dr. YLR, W.P. No. 10565 of 2025 Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order in Form GST DRC-07, dated 21.11.2019, issued by the 3'"^ respondent, with liberty to the 3'"^ respondent to conduct fresh assessment, after giving notice to the petitioner and by assigning a signature and DIN number to the said order. By virtue that the petitioner has also stated that the account of the petitioner has been attached for recovery of amount, the order of bank attachment also stands set aside. 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.
As a sequel, pending miscellaneous applications, if any, shall stand closed. M PRABHAKAR RAO ASSISTANT REGISTRAR t^ECTlt)'N OFFICER //// To,
The Assistant Commissioner (ST), Nandigama Circle, Vijayawada-1 Division, Andhra Pradesh.
The Deputy Assistant Commissioner (ST)-II (FAC), Nandigama Circle, Vijayawada-I Division, Nandigama, Andhra Pradesh.
The Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Amaravati.
The Branch Manager, SBI, Town Branch, Nandigama, Krishna District.
The Branch Manager, Bank of Baroda D.NO. 15-2-167/9, KT Road Kasibugga, A.P. -532222 , y
One CC to Sri Shaik Jeelani Basha Advocate [OPUC]
Two CCs to GP for CommerciaFTax, High Court of Andhra Pradesh. [OUT]
Three CD Copies TF(gsg)
HIGH COURT DATED:30/04/2025 ORDER WP.No.10565 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.