Ghanta Rajendra Prasad vs. The Assistant Commissioner (State Tax)

Order or Direction declaring Proceedings issued vide ARN/Case id- AD370124014225L/ GSTIN- 37AAOPR4799P1ZA dated 16.04.2024 raising

a demand of Rs.40,02,452/-, for the tax period(s) 04/2018, 06/2018 to 10/2018 and 01/2019 by the respondent under the provisions of Section 73 of the Act and the signature of the respondent admittedly not having been ^ affixed on the proceedings so issued/passed either digital or e- signature ' dr manual and also not quoted the Document Identification Number (DIN) in terms of the Circular - 2 of 2022 dated 1.8.2022 issued by the 2nd respondent, hence, such order of assessment is not an order in the eye of law and therefore, the Proceedings of the Respondent is liable to be set aside/quashed, as illegal, arbitrary, contrary to the provisions of the Act 2017 and the same is in violation of Article 14 of Constitution of India lA NO: 1 OF 2024 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 pleased may be pleased to grant stay of all further proceedings, pursuant to the Proceedings of the 1st respondent, dated 16.04.2024 for the tax period(s) 04/2018, 06/2018 to 10/2018 and 01/2019 under the Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitloner(s): SRI. C SANJEEVA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER:

APHC010246682024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 12289/2024 Between: ...PETITIONER Ghanta Rajendra Prasad AND ...RESPONDENT(S) The Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.CSANJEEVARAO Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC-07, dated 16.04.2024, passed by the respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2018 to 2019. This order has been challenged by the petitioner in the present Writ Petition. This assessment order, in Form GST DRC-07, is challenged by 2. the petitioner, on various grounds, including the ground that the said RRR,i & MRK,J proceeding does not contain the signature of the assessing officer and also Sections-160 & 169 of the Central Goods and Services 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.

RRR,J & MRK,J The question of the effect of non-inclusion of DIN number 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. 6. on 7. 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 f ] I \ mitigate against the validity of such proceedings. Another Division Bench of / 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 8. 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.)

RRR,J & MRKJ ]

' Accordingly, this Writ Petition is allowed, setting aside the impugned assessment order in Form GST DRC-07, dated 16.04.2024, issued by the 1"* respondent, with liberty 9. 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 order, till the date of the purposes of limitation. There receipt of this order shall be excluded for shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. K KASIRAO ACHARl Assistant registrar r //// SECTION OFFICER To, Circle, (State Tax), Siripuram 1 Division, Visakhapatnam. Assistant Commissioner

m HIGH COURT \ DATED:22/01/2025 ORDER * H MAY 2025 | . Current section ^ WP.No.12289 of 2024