Leela Krishna Automobiles Private Limited vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 09 January 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARA (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1005 OF 2025 Between: Leela Krishna Automobiles Private Limited, Having Registered Office at 5- 110, NH-5 Besides A.P Seeds Corporation Prasadampadu, Ramavarapadu, Vijayawada, NTR District, Represented by its Director, Maganti Venkata Srinivas ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Department Velagapudi, Amaravti 2. The Deputy Assistant Commissioner (ST), Bheemili Jurisdiction Bheemili, Visakhapatnam. 3. The Assistant Commissioner (ST), Bheemili Jurisdiction Bheemili, Visakhapatnam. ...RESPONDENTS praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of WRIT OF MANDAMUS declaring a. the impugned unsigned Summary of Order vide FORM GST DRC - 07 Dt. 07/02/2024 passed by 2nd Respondent as being as illegal, arbitrary, violative of the Petition under Article 226 of the Constitution of India one provisions of GST Act 2017, Article 19(1)(g) of the Constitution Orderlide ''F^RM^GST'oRr' 07 Ot 27/1^2023'"''"' Respondent as being as iiiegai, arbitrary, violative of the Act 2017, void, non-est in the eyes of law, the Constitution of India same. contrary to the without jurisdiction and passed by the 3rd - provisions of GST contrary to the Article 19(1)(g) ' consequently set aside the of without jurisdiction and I^Wi±QFJ025 Petition under Section 151 CPC stated in the affidavit fii^H • circumstances the affidavit filed in support of the writ petition, the High Court be pleased maybe pleased to STAY the operation Form GST DRC -07 dated 07/02/2024 may of impugned Unsigned passed by the 2nd Respondent pending disposal of the present Writ Petition. Counsel for the Petitioner.SRI. Counsel for the Respondents: GP FOR COMMERCIAL TAX e

ourt made the following; ORDER T V P SAI VIHARI

< APHC010018692025 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 RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1005/2025 Between: Leela Krishna Automobiles Private Limited AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.T VP SAI VIHARI Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sh justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 28.11.2023 and 07.02.2024, passed by respondents 2 & 3, under the Goods and Service Tax Act, 2017 [for short “the GST Act ], for the period 2018-19. This order has been challenged by the petitioner in the present writ ...PETITIONER ■i ...RESPONDENT(S) petition. This assessment order, in Form GST DRC-07, is challenged by the pe^ioner, on various grounds, including the ground that the said 2..

2 RRR, J & MRK, J ( W.P.No.1005 of2(^5 Sections-160 & 169 of the Central Goods and Service Tax Act 2017, would not rectify such a defect. Following this Judgment this Court , another Division Bench of in the case of M/s. Commissioner ST & in the case of M/s. RRR,J&.MRK,J W.P.No.1005 of 2025 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 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-esf and invalid. i 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 Deputy Commissioner, Special Circle, Visakhapatnam^, had also held that non-mention of a DIN number would require the order to be set aside. V i 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. 8. ‘ 2022 (63) G.S.T.L. 286 (SC) ^ 2024 (88) G.S.T.L 1.79 (A.P.) " 2024 (88) G.S.T.L. 303 (A.P.)

V • 4 RRR, J & MRK, J j W.P.No.1005 of2025

Accordingly, this Writ Petition is allowed, setting aside the impugned assessment order in Form GST DRC-07, dated 28.11.2023 07.02.2024, issued by respondents 2 & 3, with liberty to respondents 2 & 3 to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned till the date of receipt of this order shall be excluded for the limitation. There shall be no order as to costs. and assessment order. purposes of As a sequel, pending miscellaneous applications, if any, shall stand closed. V. SAVITRI GOWRI ASSISTANT REGISTRAR //// r J SECTION OFFICER To 1. The Principal Secretary, State of Andhra Pradesh Department Velagapudi, Amaravti

The Deputy Assistant Commissioner (ST), Bheemili Juri iction Visakhapatnam.

The Assistant Commissioner (ST), Bheemili Juri iction Visakhapatnam.

One CC to SRI. T V P SAI VIHARI Advocate

Two CCs to GP FOR COMMERCIAL TAX, Pradesh. [OUT]

Three C.D.Copies Revenue (CT) Bheemili, Bheemili, [OPUC] High Court of Andhra VAK

/ ^ y HIGH COURT DATED: 10/01/2025 ORDER WP No.lOOSof 2025 ALLOWING THE WP WITHOUT COSTS