Maheswari Fertilizers vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
order under Section ZD3711240140126 74 dated 15-11-2024 bearing Reference No. passed by the Respondent for the Financial as being void, illegal, arbitrary without juri iction law and consequently set aside the year 2019-20 and non est in the eye of same.
lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further action including collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. ZD3708240239633 dated 29-08-2024 and its consequent order under Section 74 dated 15-11-2024 bearing Reference No. ZD371124014012 6. Counsel for the Petitioner: SRI M NAGA DEEPAK Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following: ORDER y
APHC010057432025 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: 3085/2025 Between: Maheswari Fertilizers ...PETITIONER AND Assistant Commissioner ...RESPONDENT Counsel for the Petitioner: 1.MNAGA DEEPAK 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.ZD3708240239633, dated 29.08.2024 and the assessment order, in Form GST DRC-07, Ref No.ZD3711240140126, 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.
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The show cause notice, in Form No.DRC-01, and the assessment order, in Form GST DRC-07, as challenged by the petitioner, on various Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would M/s. Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.
Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of 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
3 officer, on the assessment order, would render the assessment orders 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-esf and invalid. j I
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 \/s. 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 C.B.I.C., the non-mention of a DIN number and absence of the signature of 8. 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.)
aside the is disposed of setting Writ petition is No.DRC-01, bearing Accordingly, this cause notice, in Form .ZD3708240239633 9. ina in Form GST DRC-07, Ref respondent, with show 29.08.2024 and tde assessment order, ,n ZD3711240140126, dated 15.11.2024 conduct fresh the said order passed by the sessment, after gWing notice and No. as the respondent to the date of the liberty to by assigning impugned excluded for the purposes jhe period from of receipt of this shall be no order as to a signature 3333„ent orders, till the date Order shall be to costs. as of limitation. There R1 V.SAVlTRi G assistant RE^TRAR //// SECTION OFFICER Kadapa Division, Andhra To, (ST), Kadapa circle Assistant Commissioner M naGA DEEPAK, Advocate [OPUC] ■pOR COMMERCIAL TAX, High Court of Andhra
The Pradesh
One CC to SRI
Two CCs to GP Pradesh. [OUT]
Three C.D.Copies TF
HIGH COURT DATED:12/02/2025 ORDER WP.No.3085 of 2025 Y 23 MAX 2025 g ^ . Current Section SoespATCw^ 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.