M/S. Venlcata Durga Malleswara Traders vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Order or Direction, more 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. 28.12.2023 for AY 2017-18 U/s. 73 of APGST Act which does not contain any DIN as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law 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
APHC010080472025 IN THE HIGH COURT OF ANDHRA AT AMARAVATI (Special Original Juri iction) WEDNE AY ,THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY PRESENT the honourable SRI JUSTICE the honourable SRI JUSTICE WRIT PETITION NO: 4314/9971^ PRADESH [3508] FIVE R RAGHUNANDAN RAO MAHESWARA RAO KUNCHEAM Between: M/s. Venicata Durga Malleswara Traders -PETITIONER AND The State Of Andhra Pradesh Counsel for the Petitioner: and Others -RESPONDENT(S) 1.VADREVU S K KRISHNA KANTH Counsel for the Respondent(S): 1GP FOR COMMERCIAL TAX ne 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- under the Goods and 07, dated 28.12.2023, Service Tax Act, 2017 [for short passed by the 2"“' respondent 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, i ^2. IS challenged by the petitioner. on various grounds. including the ground that the said Qc
proceeding does not contain the signature of the DIN number, on the impugned assessment order. assessing officer and also *
Sections-160 & 169 of the Central Goods not rectify such a defect. Following this Judgment this Court in the case of M/s. M/s. Commissioner ST & two Judgments, had held that the absence ors. assessing would render the assessment order invalid officer, on the assessment order 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 ^ 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. , on
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 28.12.2023, issued ‘ 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"'^ 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. //TRUE C ICER FICER To,
The Principal Secretary Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravati, Guntur District.
The Deputy Asst. Commissioner (ST), Eluru Circle -1, 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]
Three C.D. Copies. Cnr
HIGH COURT DATED:19/02/2025 ORDER WP.No.4314 of 2025 DISPOSING OF THE W.P. 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.