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 2 nd Respondent vide FORM GST DRC - 07 Dt. 20.04.2024 in Order No.ZD370424018550N for AY 2018-19 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 may more
% settled by this Hon'ble Court and set aside the same and also quash all the consequential attachment proceedings. Counsel for the Petitioner: SRI. VADREVU S K KRISHNA KANTH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
% APHC010080552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY ,THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE SRI JUSTICE MAHESWARA WRIT PETITION NO: Hi'H [3508] [£] RAO RAO KUNCHEAM Between: Venkata Durga Malleswara Traders ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.VADREVU S K KRISHNA KANTH Counsel for the Respondent(S): 1 GP FOR COMMERCIAL TAX The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) ...RESPONDENT(S) The petitioner was served with 07, dated 20.04.2024, passed by the 2""^ an assessment order in Form GST DRC- respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act"), for the period 2018 to 2019. 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 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. 19.03.2024, V.
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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 Goyal 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 ) 1 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 aside. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 20.04.2024, 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.)
by the 2""^ 1$ respondent, with liberty to the assessment, after giving notice 2 respondent to conduct fresh and by assigning a signature to the said order. The period from the date receipt of this Order shall be shall be no order as to costs. of the i - impugned assessment order, excluded for the till the date of purposes of limitation. There B PRASADA RAO assistant registrar SECTION oi^lCER //To, 1 • The Principal Secretary Revenue (CT) Dept Velagapudi, Amaravati.
The Deputy Asst. Commissioner (ST), Eluru Circle -1, Eluru District.
One CC to Sri. Vadrevu S K Krishna
TwoCCsto GP for Commercial Tax, [OUT]
Three CD Copies State of Andhra Pradesh, Kanth Advocate [OPUC] High Court Of Andhra Pradesh. GSC
HIGH COURT DATED: 19/02/2025 ORDER WP.No.4565 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.