BharatTaxGST

Maruti Ispat And Energy Private Limited vs. The Additional Commissioner Of State Tax

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WP/5478/2025HC Andhra PradeshGSTCNR APHC01010250202518 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI PASUPULETI VENKATA PRASADFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
’ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH . TWO THOUSAND AND TWENTY FIVE I /O' I •o < y O Ji. o PRESENT 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5478 OF 2025 Between: Maruti Ispat & Energy Private Limited, (Now known as Maruti Ispat and Pipes Private Limited ) Survey No. 167C, 167D,167E, Madhavaram Village Manthrayalam Mandal, Kurnool District, Andhra Pradesh, 518349. Represented by its General Manager Legal & Company Secretary Mr. Kishore Kumar Mundada, S/o. Ramesh Chandra Mundada, Aged about 44years, R/o. 11-4-98/A, Road No.1, Srinivasa Colony, Saroornagar, Rangareddy, Telangana- 500 035. ...PETITIONER AND The Additional Commissioner of State Tax & Appellate Authority, Flat Nos. 101 & 102, Thunga Residency, 19*^ Ward, Postal Colony Residential Area, Rani Paranthaka Devi Marg, Renigunta Road, Tirupati, Andhra Pradesh - 517501. The Deputy Commissioner of State Tax, Ground Floor, CT Complex, Near Indus School, NH-7, Gooty Road, Kurnool -518 002. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax) A P Secretariat, Velagapudi - 522 503. 1. 2. 3. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a WRIT OF MANDAMUS declaring That the impugned order in Form GST DRC 07 vide Ref. No. ZD370222003582V 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 jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case. That impugned Order-In-Appeal in Form GST APL-04 vide Ref. No. ZD370125032282S dated 22.01.2025 passed by Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. a) /i % V b) j lA NO: 1 OF 2025 j Petition under Section 151 CPC praying that in the circumstances! stated in the affidavit filed in support of the petition, the High Court may bd pleased to stay operation of impugned Order-In-Appeal in Fornri GST APL-04 vide Ref. No. ZD370125032282S dated 22.01.2025 issued by Respondent No.1. Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

1 APHC010102502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) K [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: 5478/2025 Between: Maruti Ispat And Energy Private Limited ...PETITIONER AND The Additional Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S):

1.

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.

2.

This assessment order, in Form GST DRC-07, is challenged by Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would 4. 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 5. and set aside the said order. /

I^F 3 The question of the effect of non-inclusion of DIN number on 6. 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. 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.

7.8.

Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 21.02.2022, issued 9. ‘ 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. J. SAROJA ASSISTANT REGISTRAR //// SECTION OFFICER The Additional Commissioner of State Tax & Appellate Authority, Flat Nos. 101 and 102, Thunga Residency, 19‘^ Ward, Postal Colony Residential Area, Rani Paranthaka Devi Marg, Renigunta Road, ' Tirupati, Andhra Pradesh - 517501. The Deputy Commissioner of State Tax, Ground Floor, CT Complex, Near Indus School, NH-7, Gooty Road, Kurnool -518 002. The Principal Secretary, Revenue Department (Commercial Tax), State ; of Andhra Pradesh Secretariat, Velagapudi, Amaravati, Guntur District. One CC to Sri Pasupuleti Venkata Prasad, Advocate [OPUC] Two CCs to GP for Commercial Tax, Fligh Court of Andhra Pradesh. To 1. 2. 3. 4. 5. [OUT]

6.

Three CD Copies. 1

HIGH COURT gi DATED:19/03/2025 ORDER WP.No.5478 of 2025 DISPOSING OF THE WRIT PETITION 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.