M/S. Teju Granites vs. The Assistant Commissioner (State Taxes) Markapur Circle
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
r APHC010104422025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] a? 0^ 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: 5494/2025 Between: ...PETITIONER M/s. Teju Granites AND ...RESPONDENT(S) The Assistant Commissioner State Taxes Markapur Circle and Others Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon’bleSn justice R RaghmandanRao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 30.06.2022, 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 the petitioner, on various grounds, including the ground that the said 2. 2 proceedings does not contain the signature of the assessing officer and also DIN number, on the impugned summary orders. \
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 and set aside the said order. The question of the effect of 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/ 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.iC.”), had held that an order, which does not contain a DIN number would be non-est and invalid. 6. on ^ 2022 (63) G.S.T.L. 286 (SC)
A Division Bench of this Court in the case of M/s. Cluster 2 Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, 7. on the basis issued by the C.B.I.C., had held that non-mention of a DIN number would Commissioner, Speciai Circie, Visakhapatnam\ had also held that Deputy 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 assessment order, in Form GST DRC-07, dated 30.06.2022, passed by the T=' with liberty to the 1®* respondent to conduct fresh assessment. 9. respondent 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. ^2024 (88) G.S.T.L. 179 (A.P) ^2024 (88) G.S.T.L. 303 (A.P) SHAIK MOHD. RAFI assistant registrar ■w ' SECTION OFFICER //// To, 1, The Assistant Commissioner (State Taxes) Markapur Circle. Prakasam District, Andhra Pradesh. (BY RPAD)
The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh Secretariat, Velagapudi, Amaravathi, Guntur District.
The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi 110001. 4. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]
Two CCs to GP for Commercial Taxes, 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
HIGH COURT DATED:05/03/2025 ORDER WP.No.5494 of 2025 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.