M/S Sri Ramalingeswara Traders vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010440452024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY ,THE NINETEENTH 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: 22837/2024 Between: M/s Sri Ramalingeswara Traders, ...PETITIONER AND Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SUDHESHNAYAKKALA Counsel for the Respondent(S):
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 18.07.2023, passed by the 1 Service Tax Act, 2017 [for short “the GST Act”], for the period 2020 to 2021. This order has been challenged by the petitioner in the present writ petition. St respondent, under the Goods and V‘
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 two Judgments, had held that the absence of the signature of the assessing
% officer, on the assessment order and set aside the said order. would render the assessment order invalid
The question of the effect of proceedings, under the G.S.T. Act, non-inclusion of DIN number on came to be considered by the Hon’ble Supreme Court in the case of Praofeep Goyal Vs. Union of India & Ors\ noticing the provisions of the Act and The Hon’ble Supreme Court, after the circular issued by the Central Board referred to as “C.B.I.C.”), had held that number would be non-est and invalid. of Indirect Taxes and Customs (herein an order, which does not contain a DIN V I
A Division Bench of this Court in the case of M/s. Deputy Assistant Commissioner (ST)-2, Kadapa ^ 12.2019, bearing No. 128/47/2019-GST, on issued by the C.B.I.C., had held that non-mention of a DIN number would Deputy Commissioner, Special Circle, Vlsakhapatnam\ 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 i C.B.I.C., the non-mention of — issued by the a DIN number and absence of the signature of the assessing officer, in the impugned assessment order would have to be aside. set 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.)
k.
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 18,07.2023, issued by the respondent, with liberty to the 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 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. A VIJAYA BABU ASSISTANT I^ISTRAR //// ' SECTION OFFICER - To, The Assistant Commissioner, Commercial Tax (CT) (FAC), Markapur Circle, Nellore Division Andhra Pradesh.
The Joint Commissioner, Commercial Tax(CT), Nellore, Andhra Pradesh.
The Additional Commissioner, Commercial Tax(CT) Legal,Vijayawada , Andhra Pradesh.
The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.
One CC to Sri. Sudheshna Yakkala Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
Three CD Copies GSC
s HIGH COURT DATED: 19/02/2025 ORDER WP.No.22837 of 2024 B t* $ 01 JUL 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.