M/S. Khaleel Bhai Family Restaurant vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
Order and without Signature of the 1st and 2nd Respondents in the Order, Summary of the Order in Form GST DRC-07, dated 23.08.2024 as arbitrary, contrary to the provisions of the CGST/APGST Act. 2017, without establishing any fraud/misstatemen t and irregularities of the Petitioners the orders and summary of order as contemplated under Section 74(10) of the CGST/APGST Act 2017, which is not valid in the eye of law and as illegal, arbitrary, without juri iction, bias, frivolous, and in violation of Principles of Natural Justice and contrary to Article 14 of the Constitution of India, as null and void. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Order, dated 23.08.2024, the Summary of the Order in Form GST DRC-07, dated 23.08.2024 and Summary of the Order, dated 22.08.2024 passed by the 1st and 2nd Respondent, for the tax period 2019-20, under CGST/APGST Act, 2017, pending disposal of the above Writ Petition.
/ Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) Counsel for the Respondent No.5: MS. SANTHI CHANDRA (JR. SC FOR CBIC) The Court made the following: ORDER /
7 APHC010088262025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 050 [3525] 0fi& WEDNE AY,THE FIFTH 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: 4823/2025 Between: ...PETITIONER M/s. Khaleel Bhai Family Restaurant, AND ...RESPONDENT(S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.VENKATRAM REDDY MANTUR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC-07, dated 23.08.2024, passed by the 2"^^ respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period 2019 to 2020. This order has been challenged by the petitioner in the present Writ Petition.
This assessment order, in FORM GST DRC-07, is challenged by the petition;^, on various grounds, including the ground that the said proceeding x t ■ XU • W.P.No.4823of2025 does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order.
Learned Government Pleader for Commercial submits that there is Tax, on instructions, no signature of the assessing officer and does not contain DIN number, on the impugned assessment order. \
Sections-160 & 169 of the Central Goods and Service provisions of Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. Commissioner ST & in the case of M/s. non-inclusion of DIN number proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! \/s. 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. on 1 \
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 mitigate against 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.
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order, in FORM GST DRC-07, dated 23.08.2024, issued by the ' 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.)
^ W.P.No.4823 of2025 respondent to conduct fresh 2'"'^ respondent, with a liberty to the 2 assessment, after giving a notice and by assigning a signature & DIN number to the said order. The period from the date of the impugned till the date of receipt of this Order shall be excluded limitation. There shall be no order as to costs. nd assessment order, for the purposes of As a sequel, pending miscellaneous applications, if any, shall stand closed. M PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER / To,
The Assistant Commissioner (ST), O/o The Additional Commissioner of State Tax, Regional GST Audit and Enforcement (ST), 2nd Floor, Door No. 27-6-106, Prakasam Road, Government, Vijayawada, NTR District. Andhra Pradesh - 520002
The Assistant Commissioner (ST), Mangalgiri Circle, Mangalgiri, Guntur District, Andhra Pradesh. \
The Principal Secretary, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh.
The Secretary, Union of India, Ministry of Finance, North Block, New Delhi- 110 001. 5. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi- 100001. 6. One CC to Sri Venkatram Reddy Mantur Advocate [OPUC]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of A.P. [OPUC]
One CC to Ms. Santhi Chandra (JR. SC for CBIC) Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Three CD Copies TF
T HIGH COURT DATED;05/03/2025 \ \ ORDER WP.No.4823 of 2025 disposing of the W.P., 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.