Wedges Trading Corporation vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
t APHC010116682025 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: 6174/2025 Between: Wedges Trading Corporation ...PETITIONER AND The Deputy 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: (perHon'bleSn justice R-RaghunantianRaoj The petitioner was served with the assessment order, in Form GST DRC-07, dated 28.10.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 30.11.2021 to February, 2022. This order has been challenged by the petitionerin the presentWrit 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 ^ % 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 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 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.
" 2022 (63) G.S.T.L 286 (SC)
3 ^ * '* A Division Bench of this Court in the case of M/s. Cluster 2 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \/s. The Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. 7. , on 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 28.10.2024, passed by the 1 respondent, with liberty to the 1®* respondent to conduct fresh 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. St J SAROJA ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Deputy Assistant Commissioner, Office of the Assistant Commissioner (ST). Kothapet Circle, Guntur-ll Division, Guntur.
The Assistant Commissioner (ST), Brodiepet Circle, Guntur.
The Principal Secretary, State of Andhra Pradesh. Revenue (CT) Department, A.P. Secretariat,Amaravati.
One CC to SRI. SHAIK JEELANI BASRA, Advocate [OPUC]
TwoCCsto GP FOR COMMERCIAL TAX .High Court Of Andhra Pradesh. [OUT]
Three C.D.Copies nm
t % high court DATED:19/03/2025 ORDER WP.No.6174 of 2025 I 18 MAY 2025 \ DISPOSING OF THE WP WITHOTU 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.