Vedaparthi Bhaskar Reddy Died vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following: ORDER:
APHC010103662025 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: 6805/2025 Between: Vedaparthi Bhaskar Reddy Died ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT{S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon'blesn justice R.RaghunandanRao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 26.07.2023, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19. This order was passed against the dead father of the petitioner and the same has been challenged by the petitioner in the present Writ Petition.
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This assessment order, in Form GST DRC-07, is challenged by Sections-160 & 169 of the Central Goods and Service Tax Act not rectify such a defect. Following this Judgment, another Division Bench this Court, of in the case of M/s. M/s. Commissioner ST & ors assessing assessment order invalid and set aside the said order.
The question of the effect of non-inclusion of DIN number 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 ^2022{63)G.S.T.L. 286 (SC) on 3 referred to as “C.B.iC.”), had held that an order, which does not contain a DIN number would be non-est and invalid.
A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 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. on
Another ground raised by the petitioner was that the dealer had passed away, on 18.12.2020, much before the assessment proceedings had been initiated. The petitioner contends that such an order of assessment is clearly non-est as the assessment could not have carried out on a dead person.
This would be yet another ground on which the 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 26.07.2023, passed by the 1"‘ respondent and consequently, the Garnishee notices, in Form GST DRC-13, dated 02.11.2023 and 14.11.2023 are also set aside. ^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)
4 a 12. However, it would be open to the r' respondent to take such steps as are permissible for completing the assessment and recovery of amounts due under any assessment order that may be passed, if the same is permissible under the law. The period from the date of the impugned assessment order, till the date of receipt of this Order shall be excluded for purposes of limitation. There shall be no order as to costs. the I- A. VENUGOPALA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner, (ST) (FAC), Kavali Circle, Kavali, SPSR Nellore District, State of Andhra Pradesh.
The Additional Commissioner (ST), Appellate Authority, Tirupathi, State of Andhra Pradesh
The Deputy Assistant Commissioner -11, Office of the Assistant Commissioner (ST), Kavali Circle, Kavali, SPSR Nellore District, A.P.
The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat, Velagapudi, Amaravati, Guntur Dist, A.P.
The Branch Manager, Canara Bank, Vidavalur, SRSR Nellore District, Andhra Pradesh.
The Branch Manager, State Bank of India, Barracks Branch, Nellore SRSR Nellore District, Andhra Pradesh.
The Executive Engineer, Marketing Department, Guntur Division, Old Mirchi Yard, Chuttugunta, Guntur-522 004, A.P.
One CC to SRI. SHAIK JEELANI BAS HA Advocate [OPUC]
Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OPUC].
Three CD Copies
HIGH COURT DATED: 19/03/2025 ORDER WP.No.6805 of 2025 ^ 01 AUG 2025 V /X yv?y iNCjirrent S«ctiopx<L’V Sc- 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.