M/S. Belmak Enterprises vs. The Additional Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
fx- quashing the proceedings of the 2nd Respondent in Assessment Order dated 16.02.2022 issued under Section 73 which is unsigned either manually digitally, without containing a Document Identification Number (DIN) and without providing an opportunity of being heard to the Petitioner, as being arbitrary, without juri iction, unreasonable, against the principles of natural justice and contrary to the provisions of the GST Act, 2017 or B. The Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order directing the 2""' Respondent to recredit the amount recovered from the Electronic Credit Ledger of the Petitioner 21.10.2023 vide Ref. No. DI3710230138434 towards the Assessment Order 16.02.2022 as the Assessment Order dated 16.02.2022 is wholly without juri iction and non-est on C. The Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Endorsement dated 21.02.2025 vide A.O. DIN3721022530184 dismissing
the appeal filed by the Petitioner simply because of non-payment of pre-deposit through cash, when the entire tax demand has already been recovered by the GST Department as reflected in the GSTN Portal, as being arbitrary, without juri iction, contrary to Section 107(6) of the CGST Act, 2017 and in violation of principles of natural justice. No. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased stay the operation of the proceedings of the 2nd Respondent in Assessment Order dated 16.02.2022, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents No.1,2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: GP FOR REVENUE Counsel for the Respondent No.4: SRI P PONNA RAO ( SC FOR CENTRAL GOVERNMENT) The Court made the following: ORDER
APHC010135072025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] mi 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: 7038/2025 Between: ...PETITIONER M/s. Belmak Enterprises, AND ...RESPONDENT(S) The Additional Commissioner St and Others Counsel for the Petitioner; 1 .ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Raoj The petitioner was served with the assessment order, in Form GST DRC-07, dated 16.02.2022, passed by the 2'"'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July- 2017 to March, 2018. 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-inolusion 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. 6. ^2022 (63)G.S.T.L 286 (SC)
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 \A/ould mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors \7s. The Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. , on 8. 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 16.02.2022, 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. nd respondent to conduct fresh ^2024 (88) G.S.T.L.179 (A.P.) ^2024 (88) G.S.T.L.303 (A.P.) SHAIK MOHD. RAFI ASSISTANT REGISTRAR SECTION OFFICER //// To, The Additional Commissioner (ST), Appellate Authority, Tirupati, Flat No. 101 and 102, Thunga Residency, 19th Ward, Postal Colony, Residential Rani Paranthaka Devi Marg, Renigunta Road, Tirupati - 517 501. 1. Area,
The Assistant Commissioner (ST), Ongole - II Circle, Nellore Division D No. 37-1-401, Vijaya Complex, Dharavani Thota, Ongole, Andhra Pradesh - 523 002. 3. The Principal Secretary, State of Andhra Pradesh, Revenue Department, A.P. Secretariat, Velegapudi.
The Secretary, Department of Revenue, Union of India, (Revenue) North RInnk Npw Delhi
One CC to Sri Anil Bezawada, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CCs to GP for Revenue, High Court of Andhra Pradesh. [OUT]
One CC to Sri Pasaia Ponna Rao, Deputy Solicitor General of India [OPUC]
Three C.D.Copies nm ssb
HIGH COURT DATED: 19/03/2025 ORDER WP.No.7038 of 2025 DISPOSING OF 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.