Sri Panduranga Rythu Depot vs. The Assistant Commissioner(State Tax)
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Cause title — parties, addresses and appearances
Order in Form GST DRC-07 Proceedings, dated 27.08.2024 passed by the 1« Respondent, as null and void. dated 28.08.2024 and also the lA NO: 1 OF 209.1^ Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the petition, the High Court may be pleased to Suspend the operation of the Order dated 28.08.2024 and Summary of the Order in Form GST DRC-07, dated 27.08.2024 passed by the r Respondent, for the tax period 2019-20 under CGST/SGST Act 2017, pending disposal of the above writ petition. Counsel for the Petitioner: SRI SHAIK JEELANI Counsel for the Respondents 1 & 2: Counsel for the Respondents 3 & 4: The Court made the following order: BASHA GP FOR COMMERCIAL TAX SRI PASALA PONNA RAO, DSG
1 APHC010100672025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY ,THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5555/2025 Between: ...PETITIONER Sri Panduranga Rythu Depot AND ...RESPONDENT{S) The Assistant Commissionerstate Tax and Others Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 28.08.2024, passed by the 1"* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-2020. 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.
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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.
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. 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 impugned assessment order in Form GST DRC-07, dated 28.08.2024, 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 1®* respondent, with liberty to the 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. M SRINIVAS ASSISTANT REGISTRAR //// FICER SECTIO To, Assistant Commissioner(State Tax), Lalapet Circle, Guntur, Guntur Princioal Secretary, (Commercial Taxes Department), State of Pradesh, A.P. Secretariat, Velagapudi, Amaravati, Guntur
The Dist.
The Andhra District, Andhra Pradesh. 3 The Secretary, Union of India, Ministry of Finance, North Block, New Delhi - 110 001. A The Chairman Central Board of Indirect Taxes and Custom, Ministry of JlJfance Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001. 5. One CC to Sri Shaik Jeelani Basha, Advocate [OPUC] 6 One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [OPUC] CCs to GP for Commercial Tax, High Court of Andhra Pradesh.
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- *! HIGH COURT DATED:12/03/2025 1 5 JUL 2025 )g] *stijmiitS«cSo|^!^ cv ORDER WP.No.5555 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.