Maruti Ispat And Energy Private Limited vs. The Additional Commissioner Of State Tax And Appellate Authority
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Cause title — parties, addresses and appearances
a) That the impugned order in Form GST DRC 07 vide Ref. No. ZD370222003579I dated 21-02-2022 read with attachment order dated 18.02.2022 passed by the Respondent No. 2 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1 )(g) and 265 of the Constitution of India, b) That impugned Order-In-Appeal in Form GST APL-04 vide Ref. No. ZD370125032256N dated 22.01.2025 passed by Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned Order-In-Appeal in Form GST APL- 04 vide Ref. No. ZD370125032256N dated 22.01.2025 issued by Respondent No. 1 Counsel for the Petitioner: SRI. PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER:
1 APHC010102532025 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: 5477/2025 Between: ...PETITIONER Maruti Ispat And Energy Private Limited, AND The Additional Commissioner Of State Tax And Appellate...RESPONDENT(S) Authority and Others Counsel for the Petitioner:
PASUPULETI VENKATA PRASAD Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 21.02.2022, passed by the 2"^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018 to 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 "2. 2 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. 5. h- t 3 '•is 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 6. number would be non-est and invalid. i \ 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 assessing officer, in the impugned assessment order would have to be set aside.
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 21.02.2022, issued
" 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 by the 2"^' respondent, with liberty to the 2"^ respondent to conduct fresh assessment, after giving notice and by assigning a signature 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. As a sequel, miscellaneous petitions, pending if any, shall stand closed. U.SRI DEVI ASSISTANT.REGISTRAR OTOfq^FICER //// SE To of State Tax and Appellate authority. Flat
The Additional Commissioner and 102, Thunga Residency, 19th Ward, Postal Colony Nos. 101 Residential area. Rani Paranthaka Devi Marg, Renigunta Road Tirupati, Andhra Pradesh - 517501. of State Tax, Ground Floor, CT Complex, Indus School, NH-7, Gooty Road, Kurnool -518 002
The Deputy Commissioner Near of Andhra Pradesh, Represented by its Principal Secretary, Department (Commercial Tax) A P Secretariat, Velagapudi -
State Revenue 522 503 PASUPULETl VENKATA PRASAD Advocate [OPUC] FOR COMMERCIAL TAX ,High Court Of Andhra
OneCCto SRI.
Two CCs to GP Pradesh. [OUT]
Three CD Copies. Smb
HIGH COURT DATED:19/03/2025 * 2 2 APR 2025 | ^ . Current becuon . ^ ORDER WP.No.5477 of 2025 DISPOSING THE WP 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.