M/S. Aeron Construction vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010131732025 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: 7029/2025 Between: M/s. Aeron Construction ...PETITIONER AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.M VJ KKUMAR Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Raoj The petitioner was served with the assessment order, in Form GST DRC-07, dated 02.02.2022, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18 and 2018-19. This order has been challenged by the petitioner in the present Writ Petition. This assessment order, in Form GST DRC-07, is challenged by 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 Goyal V$. 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-esf and invalid. 6. ^ 2022 (63) G.S.T.L. 286 (SC)
3 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. 7. on 8. Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 02.02.2022, 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 ^2024(88) G.S.T.L.179(A.P) ^2024(88) G.S.T.L.303(A.P) G.HELA NAIDU ASSISTANT REGISTRAR //// SEC OFFICER To,
The Assistant Commissioner (ST), Kakinada Circle, Kakinada, Andhra Pradesh.
The Additional Commissioner, Appellate Authority, Vijayawada, NTR District, Andhra Pradesh.
The Secretary, Union of India, Ministry of Finance, New Deihi-110001. 4. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh Secretariat Buildings Velagapudi, Amaravathi, Guntur District, Andhra Pradesh
OneCCto Sri M.V.J.K.Kumar, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]
Three CD Copies. gi I
r HIGH COURT gi DATED:19/03/2025 ORDER WP.No.7029 of 2025 ^ 2 2 JUL 2025 ^>.Cyff»iit5wife Crt 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.