Mithra Motors Private Limited vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 18 March 2025

Cause title — parties, addresses and appearances

t IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) ^ WEDNESDAY, THE NINETEENTH DAY OF MARCH i TWO THOUSAND AND TWENTY FIVE I PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO '0^ \ T '■ Do ^ X: ^ 4ft AND HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6885 OF Between: Mithra Motors Private Limited, Rep by its Director Maganti Madhusudhana Sharma GSTIN; 37AAHCM3735E1ZI Having 126/11, 1"‘ Floor, Opp; BSNL Bhavan, Eluru Road, Vijayawada. registered office at 36-26- ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department Velagapudi, Amaravti. 2. Assistant Commissioner (ST), Governorpet Circle, Vijayawada. ...RESPONDENTS Ffetition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate Writ, Order or Direction, particularly one in the nature of WRIT OF WRIT OF MANDAMUS the impugned unsigned and without DIN Summary of Order vide Form GST DRC-07 and dated 16.10.2024 may more declaring as being as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law. contrary to the Article 19(1)(g) of the Constitution of India, without jurisdiction and consequently set aside the same. [A NO: 1 OF 209 Ffetttion under Section 151 CPC stated in the affidavit filed in is filed praying that in the circumstances support of the petition, the High Court may be High Court may be pleased to STAY the > and without DIN Summary of Order vide Form 16.10.2024 pending disposal of the operation of impugned unsigned GST DRC-07 and dated present Writ Petition. Counsel for the Petitioner :SRI. T V P SAI VIHARI Counsel for the Respondent No’s. 1 & 2: GP FOR COMMERCIAL TAX

The Court made the following ORDER:

% APHC010134742025 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: 6885/2025 Between; ...PETITIONER Mithra Motors Private Limited AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner; 1.TVPSAI VIHARI Counsel for the Respondent(S);

GP FOR COMMERCIAL TAX 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 16.10.2024, passed by the 2'"'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21 and 2021-22. 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 DIN number, on the impugned order. 2. 2 'X 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-est 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-GST, 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. '

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 a|pesiing officdf; in the impugned assessment order would have to be set aside. 8. =»♦h 9. . * Atbd¥dingty,- this Writ Petition is disposed of setting aside the / SAW, assessment order, in Form GST DRC-07, dated 16.10.2024, passed by the respondent to conduct fresh nd 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. " 2024(88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.) B CHITTI JOSEPH ASSISTANT REGISTRAR //// SECTION OFFICER To.

The Principal Secretary Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravti.

The Assistant Commissioner (ST), Governorpet Circle, Vijayawada

OneCCto SRI. T V P SAI VIHARI, Advocate [OPUC]

Two CCs to GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT]

Three CD Copies PRK

s HIGH COURT DATED:19/03/2025 * 0nUM20?5 Current Section ^ £ggPATCtf»^^^ ORDER WP.No.6885 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS