Shri Tandava Krishna Jasti vs. The Deputy Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
in Assessment Order issued in Form GST DRC- 07 dated 07.05.2024 vide Ref. No. ZD370524005344N (Annexure P-1) for the FY 2021-22 without providing an opportunityof being heard to the Petitioner in violation of Section 75(4) of the CGST Act, 2017 as being arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice
2 and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. 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 to stay the operation of the proceedings of the 1®' Respondent in Assessment Order issued in Form GST DRC-07 dated 07.05.2024 vide Ref. No. ZD370524005344N for the FY 2021-22 in the interest of justice. lA NO: 2 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 to set aside the recovery notice dated 21.10.2024 issued by the 1 Respondent directing to pay the total demand confirmed of tax, interest, and penalty confirmed in the impugned order to the government, in the interest of justice. St Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 26670 OF 2024 Between: M/s. Hindustan Construction Corporation, Represented by Shri. Girish Makhanlal Agarwal 65-4-175, Opp Gajuwaka Bus Depot, Kotha Nakkavanipalem, Visakhapatnam, Andhra Pradesh - 530 011. ...Petitioner AND 3
The Deputy Assistant Commissioner, Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. The Deputy Assistant Commissioner (ST) - II, Steel Plant Circle, Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. The Assistant Commissioner (ST) (FAC), Steel Plant Circle, Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department, A.P. Secretariat, Velagapudi. Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi. 2. 3. 4. 5. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1®‘ Respondent in Assessment Order issued in Form GST DRC- 07 dated 09.11.2023 vide Ref. No. ZD3711230047160 for the FY 2021-22 which is unsigned and passed without providing an opportunity of being heard to the Petitioner as being arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. B. the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 2nd Respondent in Demand Notice dated 05.11.2024 under Section 79 of the CGST Act, 2017 asking the Petitioner to make payment towards the demand confirmed in the Assessment Order dated 09.11.2023 as being arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder.
4 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 stay the operation of the proceedings of the 1®‘ Respondent in Assessment Order issued in Form GST DRC-07 dated 09.11.2023 vide Ref. No. ZD3711230047160 for the FY 2021-22 as well as the proceedingsof the 2nd Respondent in Demand Notice dated 05.11.2024 under Section 79 of the COST Act, 2017, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 26674 OF 2024 Between: Shri Thandava Krishna Jasti, D.No.77-16/1/11, LBS Nagar Road, Lakshmi Nagar Payakapuram.Azitsingh Nagar, Vijayawada, Krishna, Andhra Pradesh, 520015. ...Petitioner AND 1. The Deputy Assistant Commissioner of State Tax, Gandhinagar Circle Vijayawada-ll Division, D.no 74-2-20, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada, - 520007. The State of Andhra Pradesh, Represented by its Principal Secretary Revenue Department, A.P. Secretariat, Velagapudi. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. 2. 3. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1®‘ Respondent in Assessment Order
5 issued in Form GST DRC- 07 dated 31.07.2023 vide Ref. No. ZD3707230258158 for the FY 2020-21 without consideration of the reply to the scrutiny notice filed by the Petitioner on 05.01.2023 and without providing an opportunity of being heard to the Petitioner in violation of Section 75(4) of the COST Act, 2017 as being arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. 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 to stay the operation of the proceedings of the 1st Respondent in Assessment Order issued in Form GST DRC-07 dated 31.07.2023 vide Ref. No. ZD3707230258158 for the FY 2020-21 in the interest of justice. lA NO: 2 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 to set aside the recovery notice dated 05.07.2024 issued by the 1st Respondent directing to pay the total demand confirmed of tax, interest, and penalty confirmed in the impugned order to the government, in the interest of justice. lA NO: 3 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 to set aside the recovery notice dated 21.10.2024 issued by the 1 Respondent directing to pay the total demand confirmed of tax, interest, and penalty confirmed in the impugned order to the government, in the interest of justice. St
6 Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 26720 OF 2024 Between: M/s Hindustan Construction Corporation, Represented by Shri. Girish Makhanlal Agarwal 65-4-175, Opp: Gajuwaka Bus Depot, Kotha Nakkavanipalem, Visakhapatnam, Andhra Pradesh - 530 011. ...Petitioner AND 1. The Deputy Assistant Commissioner, Steel Plant Circle, Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. 2. The Deputy Assistant Commissioner (ST) - II, Steel Plant Circle, Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. 3. The Assistant Commissioner (ST) (FAC), Steel Plant Circle, Visakhapatnam - II Division, p. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. 4. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department, A.P. Secretariat, Velagapudi.
Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1 issued in Form GST DRC- 07 dated 09.11.2023 vide Ref. No. ZD371123004698E for the FY 2020-21 which is unsigned and passed without providing an opportunity of being heard to the Petitioner as being St Respondent in Assessment Order
7 arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. B. the Honble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 2""^ Respondent in Demand Notice dated 05.11.2024 under Section 79 of the COST Act, 2017 asking the Petitioner to make payment towards the demand confirmed in the Assessment Order dated 09.11.2023 as being arbitrary, without juri iction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. 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 stay the operation of the proceedings of the 1®‘ Respondent in Assessment Order issued in Form GST DRC-07 dated 09.11.2023 vide Ref. No. ZD371123004698E for the FY 2020- 21 as well as the proceedings of the nd Respondent in Demand Notice dated 05.11.2024 under Section 79 of the CGST Act, 2017, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 26721 OF 2024 Between: Shri Thandava Krishna Jasti, D.No.77-16/1/11, LBS Nagar Road Lakshmi Nagar, Payakapuram.Azitsingh Nagar, Vijayawada, Krishna Andhra Pradesh, 520015. ...Petitioner AND 8
The Deputy Assistant Commissioner of State Tax, GandhinagarCircle Vijayawada-ll Division, D.No 74-2-20, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada, - 520007. 2. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department, A.P. Secretariat, Velagapudi.
Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of mandamus or any other writ, direction or order Respondent in Assessment Order St quashing the proceedings of the 1 issued in Form GST DRC- 07 dated 31.07.2023 vide Ref. No. ZD3707230257853 (Annexure P-1) for the FY 2019-20 without consideration of the reply to the scrutiny notice filed by the Petitioner on 05.01.2023 and without providing an opportunity of being heard to the Petitioner in violation of Section 75(4) of the CGST Act, 2017 as being arbitrary, without juri iction, unconstitutional, unreasonableand against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. 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 to stay the operation of the proceedings of the 1®* Respondent in Assessment Order issued in Form GST DRC-07 dated 31.07.2023 vide Ref. No. ZD3707230257853 for the FY 2019-20 in the interest of justice. lA NO: 2 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 to set aside the recovery notice dated 05.07.2024 issued by the 1 St
9 Respondent directing to pay the total demand confirmed of tax, interest, and penalty confirmed in the impugned order to the government, in the interest of justice. lA NO: 3 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 to set aside the recovery notice dated 21.10.2024 issued by the 1"‘ Respondent directing to pay the total demand confirmed of tax, interest, and penalty confirmed in the impugned order to the government, in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following common order:
APHC010517212024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) H>:s [3488] MONDAY. THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION Nos.26665, 26670, 26674, 26720 & 26721 of 2024 WRIT PETITION NO: 26665/2024 Between: Shri Tandava Krishna Jasti ...PETITIONER AND The Deputy Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1,GP FOR COMMERCIAL TAX
The Court made the following Common Order: (per Hon'ble Sri Justice R. Raghunandan Rao) Since all these Writ Petitions raise the same question, they are being disposed by way of this common order. In all these Writ Petitions, assessment orders have been passed 2. against the petitioners.
The petitioners have challenged these orders of assessment on various grounds, including the grounds that the said orders have not been signed by the concerned Assessing Officers and/or that it does not contain any DIN number or unique identification number. The details are given below; S.No. Writ Petition No. Date of Assessment Order Signature/DIN No. 1. 26665 of 2024 07.05.2024 No signature & No DIN number 2. 26670 of 2024 09.11.2023 No signature & 3709112380491 3. 26674 of 2024 31.07.2023 No signature & No DIN number 26720 of 2024 4. 09.11.2023 No signature & 3709112317757 5. 26721 of 2024 31.07.2023 No signature & No DIN number
Sri Anil Kumar Bezawada, learned counsel for the petitioners would submit that this Court, by its Order, dated 09.03.2024, in W.P.No.5238 of 2024, had held that the absence of the signature of the Assessing Officer on the Order of Assessment and the absence of a DIN number or unique identification number would render the said Order invalid. Learned Government Pleader for Commercial Taxes, on instructions. 5. submits that these Assessment Orders did not contain any DIN numbers or unique identification numbers and that these Orders did not contain the signatures of the Assessing Officers as set out in the table.
In the circumstances, these Writ Petitions are disposed of setting aside the Assessment Orders issued by the 1®' respondent and these matters are remanded back to the concerned /Vssessing Officers, for appropriate consideration of the objections raised by the petitioners, to the show-cause notices issued by the respondents, and for passing orders after giving a personal hearing to the petitioners, in accordance with law. There shall be order as to costs. no As a sequel, interlocutory applications pending, if any shall stand closed. K SRINIVASA RAJU ASSISTANT REGISTRAR CcEimOFFlCER //// SE To,
The Principal Secretary, Revenue Department, . Pradesh A P. Secretariat, Velagapudi, Amaravati, Guntur District
The Deputy Assistant Commissioner of State Tax, Gandhinagar Circle, Vijayawada-ll Division, D.No. 74-2-20, KMR Yanamalakuduru Road, Krishna Nagar, Vijayawada, - 520^007. 3. The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi. , w ,u * ^
The Deputy Assistant Commissioner, Steel Plant Circle, Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Building, Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. 5 The Deputy Assistant Commissioner (ST) - II, Steel Plant Circle, ' Visakhapatnam - II Division, D. No. 9-17-16/A, Rana Buildmg Opposite Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. 6 The Assistant Commissioner (ST) (FAC), Steel Plant Circle, II Division D. No. 9-17-16/A, Rana Building, Opposite Visakhapatnam -1. ^ u con Rama Talkies Road, Visakhapatnam, Andhra Pradesh - 530 003. 7. The Secretary, Union of India, Department of Revenue, (Revenue) North Block, New Delhi. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC] CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India
One ropuci 10.Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 11.Three CD Copies RAM
II HIGH COURT DATED:25/11/2024 .'?o VO S 17 DEC 202^t m COi COMMON ORDER WP.Nos.26665, 26670, 26674, 26720 & 26721 of 2024 DISPOSING ALL THE WPs 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.