M/S. Siva Sankara Reddy Puthalapattu vs. The Assistant Commissioner (St) - Andhra Pradesh High Court, 04 March 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE * N PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5459 OF 2025 Between: M/s. Siva Sankara Reddy Puthalapattu, Works Contractor 6-71/A, Sai Nagar, Kesavayanagunta, Tirupathi, Chittor, 37, 517507,Andhra Pradesh Rep. by its Proprietor Sri P Siva Sankar Reddy S/oP Kuppi Reddy Aged about 54 years. ...Petitioner AND 1. The Assistant Commissioner (ST), Tirupati-ll Circle,Tirupati District, Andhra Pradesh. 2. The Appellate Deputy Commissioner (ST), Tirupati, Tirupati District Andhra Pradesh. 3. Union of India, Represented by its Secretary, Ministry of Finance, New Delhi-110001. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate Writ, Order or direction preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the 1 may St if xCr -l^espondent in passing the impugned order dated 24-05-2022 passed ^n'cfer^ection 74 of GST Act 2017 in AAO NO. ZH370522OD23260 in not ■dwihg the principles of natural justice and the order not bearing the ^signature or does not bear the DIN number and does not meet the ingredients of section 74 and barred by limitation and also contrary to the provisions of the GST Act 2017, violatiave of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same ’•'aU lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of tax, penalty and interest as levied by the 1st Respondent in impugned order dated 24-05-2022 in AAO NO. ZH370522OD23260 pending disposal of the writ petition Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents No.1, 2, 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: ASSISTANT SOLICITOR GENERAL OF INDIA

The Court made the following: Order

APHC010107362025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] 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: 5459/2025 Between; M/s. Siva Sankara Reddy Puthalapattu ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) 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 Rao) The petitioner was served with an assessment order, in FORM GST DRC-07, dated 24.05.2022, passed by the 1®' respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax periods 2017-2018 to 2019-2020. This order has been challenged by the petitioner in the present Writ Petition. 2. ^This assessment order, in FORM GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding

2 RRR,J & Dr.kK 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.

3 RRR,J &D<kHn;j W.P.No.5459of2025 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 \/s. The Deputy Assistant Commissioner (ST)-2, Kadapa on the basis of 7. 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. ^2{)22(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 /?/?/?, J & W.P.No.5459 of 2025 ‘ Accordingly, this Writ Petition is disposed of setting aside the impugned 9. assessment order, in FORM GST DRC-07, dated 24.05.2022, issued by the St St respondent to conduct fresh respondent, with a liberty to the 1 1 assessment, after giving a notice and by assigning a signature & 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. As a sequel, pending miscellaneous applications, if any, shall stand K. TATA RAO DEPUTY REGISTRAR closed. //// SECTION OFFICER

The Assistant Commissioner (ST), Tirupati-ll Circle, Tirupati District Andhra Pradesh.

The Appellate Deputy Commissioner Andhra Pradesh.

The Secretary, Union To, (ST), Tirupati, Tirupati District of India, Ministry of Finance, New Delhi -110001. * sss%s?s>S' 5 One CC to SRI M V J K KUMAR Advocate [OPUC]

Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]

One CC to ASSiSTANT SOLICITOR GENERAL OF INDIA, [OPUC]

Three CD Copies gsg

HIGH COURT DATED: 05/03/2025 ORDER WP.No.5459 of 2025 DISPOSING THE WP WITHOUT COSTS