Leela Krishna Automobiles Private Limited vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Order or Direction may more particularly one in the nature of WRIT OF MANDAMUS declare a. the impugned unsigned Summary of Order vide FORM GST DRC - 07 Dt. 28/11/2023 passed by the 2nd Respondent as being as illegal, arbitrary, viotative of the provisions of GST Act 2017, void, non-est in the eyes of la,w,-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 December, 2021 passed by the 3rd 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 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 2nd Respondent pending disposal of the present Writ Petition. Counsel for the Petitioner: Sri. T V P SAI VIHARI Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following Order:
; APHC010018682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) 0*‘0 [3508] 0M 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: 1002/20?.^ Between: Leela Krishna Automobiles Private Limited AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.TVPSAI VIHARI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble sn Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 28.11.2023, passed by the 2'^'^ respondent, under the Goods and 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. ...PETITIONER ...RESPONDENT(S)
This assessment order, in Form GST DRC-07, is challenged by Sections-160 & 169 of the Central Goods and Service Tax Act, 2017 not rectify such a defect. Following this Judgment, another Division Bench of this Court, on the would 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. 5. -ft..
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 6. 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 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.
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.)
Accordingly, this Writ Petition is allowed, setting aside the V • -v?' impugned assessment order in Form GvST DRC-07, dated 28.11.2023, issued by the 2'"'^ respondent, with liberty to the 2 nd 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 receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applicationsr if any, shall stand closed. K.KASI RAO ACHARI ASSISTANT REGISTRAR //// d—£ SECTION OFFICER To,
The Principal Secretary Revenue (CT), State of Andhra Pradesh, Department Velagapudi, Amaravati.
The Assistant Commissioner (ST), Bheemili Jurisidction Bheemili Visakhapatnam.
The Assistant Commissioner (ST), Dwarakanagar Circle, Visakhapatnam.
One CC to Sri. T V P SAI VIHARI Advocate [OPUC]
Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]
Three CD Copies. LA Writ NS Sec
ft HIGH COURT DATED: 10/01/2025 A J^JUN2iip; ^ ORDER WP.No.1002 of 2025 ALLOWING THE WRIT PETITION 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.