M/S. Maheswari Fertilizers vs. Assistant Commissioner(St)
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Cause title — parties, addresses and appearances
order under Section 74 dated 15-11-2024 bearing Reference No. ZD3711240140142. Counsel for the Petitioner: SRI. M NAGA DEEPAK Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010057442025 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: 3138/2025 Between; M/s. Maheswari Fertilizers ...PETITIONER AND Assistant Commissionerst ...RESPONDENT Counsel for the Petitioner: 1.M NAGA 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.ZD370824023975Y, dated 29.08.2024 and the assessment order, in Form GST DRC-07, Ref No.ZD3711240140142, 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 order, in Form GST DRC-07 Sections-160 & 169 of the Central Goods in the case of M/s. M/s. Commissioner ST & ors two Judgments, had held that the absence
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! 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 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. ^ 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.)
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Accordingly, this Writ Petition iIS disposed of setting aside the show cause notice, i in Form No.DRC-01, bearing Ref No.ZD370824023975Y dated 29.08.2024 and the assessment order, in Form GST DRC-07 NO.ZD3711240140142, dated , Rof 15.11.2024, passed by the respondent, with liberty to the respondent to conduct fresh by assigning a signature to the said order. The assessment, after giving notice and period from the date of the impugned assessment orders, till the date of receipt of this Order excluded for the purposes of limitation. shall be There shall be no order as to costs. M PRABHAKAR RAO assistant registrar //// SECTION OFFICER To, II 1- Assistant Commissioner (ST) Pradesh.
One CC to Sri M Naga Deepak Advocate
Two CCS to GP for Commercial lOUT]
Three CD Copies Kadapa circle, Kadapa Division Andhra fOPUCJ Tax, High Court of Andhra Pradesh GSC
HIGH COURT DATED:12/02/2025 ORDER WP.No.3138 of 2025 > ^ I 2 7 MAY 2025 Co 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.