Mithra Motors Private Limited vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
The Court made the following ORDER: ' it-
APHC010134732025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6856/2025 Between: Mithra Motors Private Limited ...PETITIONER AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.TVPSAI VIHARI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon't/eSn justice R.RaghunandanRaoJ The petitioner was served with the assessment order, in Form GST DRC-07, dated 20.12.2023, passed by the 2'^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18. This order has been challenged by the petitioner in the present Writ Petition. This assessment order, in Form GST DRC-07, Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of 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.
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-esf and invalid. 6. ^ 2022,(63) G.S.T.L. 286 (SC)
3 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-G$T, issued by the C.B.I.C., had held that non-mention 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 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 assessment order, in Form GST DRC-07, dated 20.12.2023, passed by the 2^^ respondent, with liberty to the 2 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 the purposes of limitation. There shall be no order as to costs. 9. nd respondent to conduct fresh J 2024(88) G.S.T.L 179 (A.P.) ^2024 (88) G.S.T.L. 303 (A.P.) SHAIK MOWD RAFf ASSISTANT REJ^TRAR //// SECTION OFFICER To,
The Principal Secretary Revenue (CT) Department, Pradesh, Velagapudi, Amaravti.
The Assistant Commissioner (ST), Governorpet Circle, Vijayawada
One CC to SRI. T V P SAI VIHARI, Advocate [OPUC]
Two CCs to GP FOR COMMERCIAL TAX, Pradesh. [OUT]
Three CD Copies State of Andhra High Court Of Andhra PRK
HIGH COURT DATED:19/03/2025 ORDER WP.No.6856 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.