Leela Krishna Automobiles Private Limited vs. The State Of Andhra Pradesh

Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring a. the impugned unsigned Summary of Order vide FORM GST DRC - 07 Dt. 28/11/2023 passed by the 2 nd Respondent as being as illegal, arbitrary, _ yiolati^e of the provisions of GST Act 2017, void, non-est in the eyes of law, -ip contrary to the Article 19(1)(g) of the Constitution of India, without juri iction and consequently set aside the same b. the impugned assessment order dated 21.03.2022 for the tax period of January 2022 passed by the 3'^^ Respondent as being as illegal, arbitrary, in violation to the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India, without juri iction 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 writ petition, the High Court may be pleased to STAY the operation of impugned Unsigned Form GST DRC - 07 dated 28/11/2023 passed by the 2 the presentWrit Petition. nd Respondent pending disposal of Counsel for the Petitioner ;SRI. T V P SAI VIHARI Counsel for the Respondent No’s 1 to 3: GP FOR COMMERCIAL TAX The Court made the following : ORDER

APHC010018642025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R FRAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1016/2025 Between: ...PETITIONER Leela Krishna Automobiles Private Limited AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.TVPSAI VIHARl 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- nd respondent, under the Goods and 07, dated 28.11.2023, passed by the 2 Service Tax Act, 2017 [for short “the GST Act”], for the period January, 2022. This order has been challenged by the petitioner in the present writ petition. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said 2. 2 RRR, J & MR^ W.P.No.1016 of 2025* Sections-160 & 169 of the Central Goods and Service Tax Act, 2017 on an assessment on the 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. 19.03.2024,

3 RRR, J & MRK, W.P.No.l016of2025 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 Goyal 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.

4 RRR, J & MRK;, W.P.No.1016 of 2025

HIGH COURT DATED:10/01/2025 ORDER WP.No.1016 of 2025 S 0lMAY2fl25 f ^ . Current Section . N^patcH^-^ ALLOWING THE WP WITHOUT COSTS