Maheswari Fertilizers vs. Assistant Commissioner - Andhra Pradesh High Court, 11 February 2025

Cause title — parties, addresses and appearances

s I -4 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3154 OF 2025 Between: M/s Maheswari Fertilizers, A partnership firm office at 24 and 25, Industrial Development area, Kadapa, YSR. Andhra Pradesh - 516003 Represented by its Partner K. Soma Sekhar Reddy, S/o.Soma Linga Reddy, Aged about 65 years. R/o. Kadapa ...PETITIONER AND Assistant Commissioner, (ST) Kadapa circle, Kadapa Division, Andhra Pradesh ...RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, amt particularly in the nature of a writ of mandamus declaring the Show Cause Notice in Form No. DRC- 01 bearing Ref No. ZD370824023938W dated 29-08-2024 and its consequent order under Section 74 dated 15-11-2024 bearing Reference No. ZD3711240140118 passed by the Respondent for the Financial year 2018-19 as being void, illegal, arbitrary without jurisdiction and non est in the eye of law and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pi pleased to stay all further action including collection of tax pursuant to the Show Cause Notice in ZD370824023938W dated 29-08-2024 and its Form No. DRC-01 Pearing Ref No.

consequent order under Section 74 dated 15-11-2024 bearing Reference No. ZD371124014011 8. Counsel for the Petitioner :SRI. M NAGA DEEPAK f. • Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following:

APHC010057482025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3154/2025 Between: ...PETITIONER Maheswari Fertilizers AND ...RESPONDENT Assistant Commissioner Counsel for the Petitioner: 1.M NAGADEEPAK Counsel for the Respondent: 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the show cause notice, in Form No.DRC-01, bearing Ref No.ZD370824023938W, dated 29.08.2024 and the assessment order, in Form GST DRC-07, Ref No.ZD3711240140118, dated 15.11.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July 2017 to October 2021. These Orders have been challenged by the petitioner in the present Writ Petition.

The show cause notice, in Form No.DRC-01, and the assessment order, in Form GST DRC-07, as challenged by the petitioner Sections-160 & 169 of the Central Goods and Service Tax Act not rectify such a defect. Following this Judgment, another Division Bench in the case of M/s. M/s. Commissioner ST & Assistant in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the ors assessing

W' p 3 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 6. proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goya! Us. 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Us. The 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 8. 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. ‘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 4 Accordingly, this Writ Petition is disposed of setting aside the 9. show cause notice, in Form No.DRC-01, bearing Ref No.ZD370824023938W, dated 29.08.2024 and the assessment order, in Form GST DRC-07, Ref NO.ZD3711240140118, dated 15.11.2024, passed 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 orders, 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. VENUGOPALA RAO ASSISTANT REGiSTRAR SECTION OFFICER //// To y The Assistant Commissioner, (ST) Kadapa circle, Kadapa Division, Andhra Pradesh

One CC to SRI. M NAGA DEEPAK, Advocate [OPUC] GP FOR COMMERCIAL TAX, High Court Of Andhra

Two CCs to Pradesh. [OUT]

Three CD Copies PRK

HIGH COURT DATED:12/02/2025 ORDER WP.No.3154 of 2025 DISPOSING OF THE W.P. WITHOUT COSTS