M/S. Venkata Durga Malleswara Traders vs. The State Of Andhra Pradesh
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Order or Direction particularly one in the nature of Writ of Mandamus declaring the impugned Summary of Order passed by the 2nd Respondent vide FORM GST DRC - 07 Dt. 12.08.2024 in Order No. ZD370824009651C for AY 2019-20 U/s. 73 of APGST Act which does not contain any signature and DIN as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law more
settled by this Hon’ble Court and set aside the consequential attachment proceedings. same and also quash all the a Counsel for the Petitioner: SRI. VADREVU S K KRISHNA KANTH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: • ii
% APHC010080542025 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: 4587/2025 Between: ...PETITIONER M/s. Venkata Durga Malleswara Traders AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.VADREVU S K KRISHNA KANTH 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 12.08.2024, passed by the 2""' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019 to 2020. 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
I? 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.
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 Vs. the Deputy Assistant Commissioner (ST)-2, Kadapa on 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 the assessing officer, in the impugned assessment order would have to be set 8. aside. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 12.08.2024, issued 9. ' 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.)
4^ 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 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. nd by the 2 P.VINOD KUMAR ASSISTANT REGISTRAR //// SECTION OFFICER To, The Principal Secretary Revenue (CT) Dept., State of Andhra Pradesh Secretariat, Velagapudi, Amaravati The Deputy Asst. Commissioner (ST), Eluru Circle I Eluru District One CC to Sri. Vadrevu S K Krishna Kanth Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
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HIGH COURT H DATED: 19/02/2025 ORDER WP.No.4587 of 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.