Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE THIRTIETH DAY OF APRIL
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO
WRIT PETITION No: 9213 OF 2025
Between:
M/s. Murali Krishna Enterprises, Throvagunta Tobacco Godowns
Throvagunta-Ongole-523262, Prakasam
Dt.
Murali Krishna (HUF)
,
N.H.-5,
A.P., Rep by
Mr.
Karumudi
...PETITIONER
AND
1. The Assistant Commissioner of State Taxes, Ongole- Circle-1, Ongole,
D.No.37-1-401, Vijaya Complex, Dharavari Thota, Ongole-523001.
2. The Deputy Assistant Commissioner-ll (ST), Ongole Circle-1, Ongole,
D.No.37-1-401, Vijaya Complex, Dharavari Thota, Ongole-523001.
3. The State of Andhra Pradesh, Rep by its Principal Secretary
(CT) Department, Velagapudi, Amaravathi, Guntur Dist-A.P.
4. Union of India, Rep. By its Principal Secretary, Ministry of Finance, 3
Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001.
Revenue
...RESPONDENTS
Petition under Article 226 of the Constitution of India is filed praying
that in the circumstances stated in the affidavit filed therewith, the High
Court may be pleased to issue any order or direction more particularly
in the nature of WRIT OF MANDAMUS
one
any other appropriate writ
in determining the
to the GSTR-1 VS
or
or
order or direction the Proceedings of the 1®‘ Respondent
tax liability relies upon the discrepancies with reference
GSTR-3B returns filed for the tax period from April 2018-March 2019
in
Ref.37AACHK3384H2Z3/GST
dated
04.08.2023 (Annexure
P-1)
passed
orders U/ Rule 142(5) R/w Sec73(1) of the Andhra Pradesh Goods and
Service Tax Act 2017 after issuance of show cause notice in form GST DRC
01
dt 06.06.2023 (Annexure
P-2), after acceptance of the
reply
filed
in
FORM GST DRC-06 dated 04.07.2023(Annexure P-3) is without opportunity
of personal hearing and Document Identification Number And Signature
is
contrary to CBIC Circular No. 122/41/2019-GST Dt 05.11.2019 R/W Circular
No. 128/47/2019-GST Dt 23.12.2019 and also questioning the recovery
proceedings of the 2"^^ respondent in form GST-DRC-13 dated 27.01.2025
(Annexure P-4) is without service of the impugned proceedings in the modes
prescribed under the act as arbitrary,
is In violation of principles of natural
justice, without jurisdiction contrary to rule 26(3) an 142(1) R/w Sec 73(7),
75(4) and Sec 169 of the A.P./Central Goods and Service Tax Act 2017,
(herein after referred to as ‘the Act’).
Hence,
To declare the Impugned Proceedings of the 1®* respondent is
in
violation of principles of natural justice and without jurisdiction.
To
declare
the
garnishee
notice
in
FORM
GST
DRC-13,
Dt;27.01.2025 issued by the 2"^ respondent is without jurisdiction,
or any other appropriate writ or order or direction as this Honorable
court feels deemed fit.
i)
ii)
iii)
lA No: 1 OF 2025
Petition
under
Section
151
CPC
is
filed
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, pursuant to
the proceedings of the
1®* Respondent in Ref. 37AACHK3384H2Z3/GST
dated
04.08.2023 (Annexure
P-1),
pending
disposal
of
the
above
Writ
Petition, as otherwise, the
Petitioner would
be
put
to
severe
loss
and
hardship.
Counsel for the Petitioner:
SRI K ADI SIVA VARA PRASAD
Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX
Counsel for the Respondent No.4; SRI PASALA PONNA RAO, DEPUTY
SOLICITOR GENERAL OF INDIA
The Court made the following:
APHC010171972025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
•L!
[3536]
R.?
•.1-.
r.
■
WEDNESDAY, 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: 9213/2025
Between:
...PETITIONER
Murali Krishna Enterprises
AND
...RESPONDENT(S)
The Assistant Commissioner Of State Tax and Others
Counsel for the Petitioner:
1. K ADI SIVA VARA PRASAD
Counsel for the Respondent(S):
1 .GP FOR COMMERCIAL TAX
2.
The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan Raoj
The petitioner was served with the assessment order,
in Form
GST DRC-07, dated 04.08.2023, passed by the
respondent,
under the
Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period
April-2018 to March-2019. 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,
on
various
grounds,
including
the
ground
that
the
said
proceedings does not contain the signature of the assessing officer and also
2.
2
DIN
number, on the impugned order. The
account of the petitioner has been attached for
petitioner also stated that the
recovery of amount.
3.
Learned
Government
Pleader
instructions, submits that there
i
does not contain DIN number,
for
Commercial
Tax
on
IS no signature of the assessing officer and
on the impugned assessment order.
4.Sections-160 & 169 of the Central with and that the provisions of Goods and Service Tax Act 2017, would , another Division Bench of Assistant decided on 10.11.2023, had not rectify such a defect. Following this Judgment this Court, in the case of M/s. the case of M/s. SRS Traders Vs The. Assistant omn,3s,oner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the Officer, on the assessment order, would render the and set aside the said order. Court by its Judgment, dated 19.03.2024, assessing assessment order invalid
6.The question of the effect of proceedings, under the G.S.T. Act non-inclusion of DIN number on fo be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! Vs. The Hon’ble Supreme Court, Union of India & Ors\ after noticing the provisions of the Act and the of Indirect Taxes and Customs (herein an order, which does not contain circular issued by the Central Board referred to as “C.B.I.C.”), had held that number would be a DIN non-est and invalid. '2022(63)G.S.T.L 286 (SC)
3
7.A Division Bench of this Court in the case of M/s. Cluster Enterprises Us. The Deputy Assistant Commissioner (ST)-2, Kadapa the basis of the circular, dated 23.12.2019 issued by the C.B.I.C., had held that ^ on bearing No. 128/47/2019-GST, non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. Deputy Commissioner, Speciai Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. The 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 assessment order would have to be set aside.
9.Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 04.08.2023, respondent, with liberty to the 1 St passed by the 1 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 There shall be no order as to costs. St respondent to conduct fresh the purposes of limitation. ^2024(88) G.S.T.L.179(A.P) ^2024(88) G.S.T.L.303(A.P) P.VINOD KUMAR ASSISTANT REGISTRAR //// SECTION OFFICER To,
1.The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District.
2.The Assistant Commissioner of State Taxes, Ongole- Circle-1, Ongole, D.No.37-1-401, Vijaya Complex, Dharavari Thota, Ongole-523001. 3. The Deputy Assistant Commissioner-ll (ST), Ongole Circle-1, Ongole, D.No.37-1-401, Vijaya Complex, Dharavari Thota, Ongole-523001. 4. The Principal Secretary, Union of India, Ministry of Finance, 3^^^ Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001.[2 to 4 by RPAD]
5.One CC to Sri K Adi Siva Vara Prasad, Advocate [OPUC]
6.Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
7.One CC to Sri Pasala Ponnarao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
HIGH COURT DATED: 30/04/2025 ORDER WP.No.9213 of 2025 # ^ I ri,JUL2IB5 S ^ Currenl Section ^OesPATC^^^ DISPOSING THE WRIT PETITION WITHOUT COSTS
