M/S Pvr Infra Projects vs. Assistant Commissioner

Setting aside bank attachment issued in Form GST DRC-13/2023-24 dated 22.11.2023. lA NO: 1 OF 2074 Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the petition, the High Court may be pursuant to the Impugned Orders ZD370322001536S and ZD370322001534W dated 09.03.2022 issued by Respondent No. 1. pleased to order stay of recovery of demand Counsel for the Petitioner: SRI. K.RAGHAVENDER REDDY Counsel for the Respondent Nos. 1 to 4: The Court made the following order: GP FOR COMMERCIAL TAX

The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 09.03.2022, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017 to 2018. This order has been challenged by the petitioner in the present writ petition.

This assessment order, in Form GST DRC-07, 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 this Court, in the case of M/s. M/s. Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid s two Judgments, had held that the absence of the signature of the assessing 5. % 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 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 6. number would be non-est and invalid. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa on 7. 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 Deputy Commissioner, Special Circle, 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 8. the assessing officer, in the impugned assessment order would have to be set aside. ' 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.)

Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07 by the respondent, with liberty to the 1 dated 09.03.2022, issued respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned receipt of this Order shall be excluded for the shall be no order as to costs. St assessment order, till the date of purposes of limitation. There f P VINOD KUMAR ASSISTANT REGISTRAR //// SECTION OFFICER To.