Venkata Siva Agencies vs. Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010096712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] / 1 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: 5146/2025 Between: ...PETITIONER Venkata Siva Agencies AND ...RESPONDENT(S) Assistant Commissionerst and Others Counsel for the Petitioner: 1.KARTHIK RAMANA PUTTAMREDDY 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 30.12.2023, passed by the respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period July, 2017 to March, 2018. This order has been challenged by the petitioner in the present Writ Petition.
RRR,J & Dr.KMR,J\ This assessment order, in FORM GST DRC-07, is chaiienged by the petitioner, on various grounds, including the ground that the 2. said proceeding does not contain the signature of the assessing officer and also DIN number on the impugned assessment order. \
Sections-160 & 169 of the Central Goods and Service the 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. SRK M/s. Commissioner ST & ors two Judgments, had held that the absence of the 3 RRR,J& Dr.KMR,] W.P.No.5146 of 2025 ass6ssment order, would render the assessment order invalid officer, on the and set aside the said order. question of the effect of non-inclusion of DIN number on under the G.S.T. Act, came to be considered by the Hon’ble Court in the case of Pradeep Goya! Vs. Union of India & Ors Supreme Court, after noticing the provisions of the Act and the issued by the Central Board of Indirect Taxes and Customs (herein 'C.B.I.C.’’), had held that an order, which does not contain a DIN
The proceedings Supreme The Hon’ble circular referred to as number would be non-est and invalid. Qivision Bench of this Court in the case of M/s. Cluster Enterprises Deputy Assistant Commissioner (ST)-2, Kadapa on the basis of dated 23.12.2019, bearing No. 128/47/2019-GST, issued by the had held that non-mention of a Circle, Visakhapatnam ^ mention of a DIN number would require the order to be set aside. case had also held that non- of the aforesaid judgments and the circular issued by the In view the non-mention of a DIN number and absence of the signature of 8. C.B.I.C. ' 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.)
RRR,J & Dr.KMR,J'
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 30.12.2023, issued by the respondent, with a liberty to the 1 St 1 St respondent to conduct fresh 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 for limitation. There shall be no order as to costs. assessment order. 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), State Tax Bapatia Circle, Bapatla.
The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary, Ministry of Finance, Union of India, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-110 001. 4. One CC to Sri Karthik Ramana Puttamreddy, Advocate [OPUC]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Two CD Copies RAM
high court \ DATED:05/03/2025 ^ofanoB;^-13! i/3e 13 MAY 2:23 ov o m ORDER WP.No.5146 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.