Anjanaas Educational Insitutions vs. The State Of Ap
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
APHC010099102025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] TUE AY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 5102/2025 Between: Anjanaas Educational Institutions ...PETITIONER AND The State Of Ap and Others Counsel for the Petitioner: 1.PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following: ORDER: (per Hon'ble Sri Justice R. Raghunandan Rao) ...RESPONDENT(S) The petitioner was served with an assessment order, in Form GST DRC-13, dated 20.01.2025, passed by the 2'^'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-20 to 2020-21. This order has been challenged by the petitioner in the present writ petition.
This assessment order, in Form GST DRC-13, is challenged by 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 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 The 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 Goyal Vs. Union of India & Ors\ 6. proceedings Supreme 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 Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa on the basis of the circular, dated 23.12.2019, bearing No. 128/47/2019-GST,
Enterprises the C.B.I.C., had held that non-mention of a DIN number would Commissioner, Special Circle, Visakhapatnam^, had also held that Deputy 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 non- 8. aside. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-13, dated 20.01.2025, issued 9. ^ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.)
4 by the 2"'' respondent, with liberty to the 2"“ respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the i receipt of this Order shall be excluded impugned assessment order, till the date of for the purposes of limitation. There shall be no order as to costs. U. SRIDEVI assistant registrar //// SECTION OFFICER To,
The Principal Secretary, State of Andhra Pradesh, Revenue (CT) Dept., Velagapudi, Amaravati
The Assistant Commissioner (ST), Machilipatnam Circle, Machilipatnam
The Deputy Assistant Commissioner (ST) - 2, Machilipatnam Circle, Vijayawada - 3 Division
OneCCto SRI. PEDDIBHOTLA VENKATA SAI RAJESH, Advocate [OPUC]
TwoCCsto GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]
Three C.D.Copies nm
r HIGH COURT DATED:25/02/2025 ORDER WP.No.5102 of 2025 * ''-I k.'O 5l %o :C>/ 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.