M/S. Sri Gopi Krishna Rice Mill vs. Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
or order or direction setting aside the adjudication order dated 24.11.2023 passed by the 1st Respondent for the years 2017-18 to 2021-22
under the Centra! Goods and Services Tax Act, 2017 as being void ab initio and a nullity for not bearing any signatures or DIN reference. - lA NO: 1 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant interim stay of all further proceedings pursuant to the impugned order dated 24.11.2023 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) Counsel for the Respondent No.4: SMT. SANTHI CHANDRA (SC FOR CBIC) The Court made the following: ORDER
APHC010605822024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY, THE EIGHTH 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: 31580/2024 Between: M/s. Sri Gopi Krishna Rice Mill, ...PETITIONER AND Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S):
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 24.11.2023, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18 to 2021-22. 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. Sections-160 & 169 of the Central Goods and Service 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. 5. 3 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. 6. r 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 8. aside. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 24.11.2023, issued 9. ' 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.)
4 by the respondent, with liberty to the 1®* 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. B CHITTI JOSEPH ASSiSTANT REGISTRAR //// SECTION OFFICER To 1. The Assistant Commissioner of State Tax, Lalapet Circle, Guntur-I Division, Guntur.
The Principal Secretary to Government, Revenue (CT-II) Department Secretariat, Velagapdi, Amaravathi, Guntur District.
The Secretary, Union of India, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-110 001. 4. The Commissioner (GST), Central Board of Indirect Taxes and Customs GST Policy Wing, Government of India, Ministry of Finance New Delhi.
One CC to Sri Karthik Ramana Puttamreddy Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh. High Court ofA.P.T[OPUCr®
One CC to M/s. Santhi Chandra (Sc for CBIC) Advocate [OPUC]
Three CD Copies TF
HIGH COURT DATED:08/01/2025 ORDER WP.No.31580 of 2024 * 17 JUN 2n?5 g; Current oecuon ,'y DISPOSING OF THE W.P., 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.