M/S. Sapthagiri Traders vs. The Assistant Commissioner (State Taxes Dept)

order in GST ZD3703240158297/20-21; Form DRC-07 Ref.No.ZD37032401581OQ/19-20; ZD3703240158396 in /2021-22;

2 & ZD370324015856A/22-23 dated 19.03.2024, for the years 2019-20 to 2022-23 under the Goods and Service Tax Act, 2017 as illegal, arbitrary, contrary law and in violation of principles of natural justice and contrary to the circular No. 122/41/2019-GST, dated 05.11.2019 and circular No.2/2022 dated 01.08.2022, and set aside the same and consequently direct the 1st Respondent to afford a reasonable opportunity to contest the matter and pass reasoned orders as per law. 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 stay of all further proceedings pursuant to the impugned order of the 1st Respondent dated 19.03.2024 for the tax period April 2019 to March 2023, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos. 1 & 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI VENNA HEMANTH KUMAR Counsel for the Respondent No.2: -— WRIT PETITION NO: 18107 OF 2024 Between: M/s. Sapthagiri Traders, Rep. by its Proprietrix, Smt. T.S. Subbalakshmi 3-38, Near Vinayaka Temple Street, Karakuru, Pedapudi Mandal- 533006 East Godavari District, Andhra Pradesh ...PETITIONER AND 1. The Assistant Commissioner (State Taxes Dept), Peddapuram circle Peddapuram, East Godavari District

3 Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner(GST). State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravati, Guntur District.

4 % Counsel for the Respondent No.4: SRI VENNA HEMANTH KUMAR Counsel for the Respondent No.2: -- WRIT PETITION NO: 18138 OF 2024 Between: M/s. B. Chandrasekhar K Banakacherla, Rep. by its Proprietor, Mr. B. Chandra Sekhar D.NO.4/283/A, Main Road, K. Banakacherla Kurnool - 518424, Andhra Pradesh ...PETITIONER AND 1. The Assistant Commissioner (ST) FAC, Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh.

5 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 stay of recovery of the disputed demand pursuant to the impugned assessment order dated 27.04.2023 passed by the 1st Respondent for the tax period 2019-20 and 2020-21, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI VENNA HEMANTH KUMAR WRIT PETITION NO: 18148 OF 2024 Between: M/s. V Sridhar Reddy, Works Contractor, Rep. by its Proprietor, Mr. V. Sridhar Reddy, D.No.7/57, Reddygari Street, Main Road, Atmakur Post & Taluka, Kurnool Dist.- 518422 Andhra Pradesh. ...PETITIONER AND 1. The Assistant Commissioner, (ST) FAC Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh.

6 % Petition under Article 226 of the Constitution of India is filed 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 appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 27.4.2023 for the period 2019-20 and 2020- 21 under the Goods and Service Tax Act, 2017 in Form DRC -07 without any signature is illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice. 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 stay of recovery of the disputed demand pursuant to the impugned assessment order dated 27.04.2023 passed by the 1st Respondent for the tax period 2019-20 and 2020-21, pending disposal of the Writ Petition as otherwise the Petitioner will be put to loss and hardship. severe lA NO: 2 OF 2024 Between: The Assistant Commissioner, (ST) FAC Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh. ...PETITIONER AND 1. V Sridhar Reddy, Rep. by its Proprietor, Mr. V. Sridhar Reddy D.No.7/57, Reddygari Street, Main Road, Atmakur Post and Taluka, Kurnool Dist.- 518422 Andhra Pradesh ...RESPONDENT/PETITIONER

7 %

/i APHC010354562024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] mi WEDNE AY ,THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NOs: 18056. 18107. 18138 & 18148 of 2024 Between: M/s. Sapthagiri Traders, ...PETITIONER AND The Assistant Commissionerstate Taxes Dept and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL) 2.GP FOR COMMERCIAL TAX The Court made the following common order: In all these cases, the orders of assessment under the G.S.T Act are challenged. Though various grounds of challenge were raised, the common and primary ground is that impugned assessment orders are not signed and do not have any DIN number.

A perusal of the orders would show that there is no signature of 2. the assessing officer nor is there any DIN number or unique number affixed on the said orders. This Court, in W.P.No.15446 of 2024, had considered the 3. question of the effect of the absence of signature and DIN number in an assessment order, passed under the GST Act. By Judgment dated 13.11.2024, this Court had held that any assessment order which is passed without a signature of the assessing officer or without a DIN or Unique number being affixed on the order, would be a non est order. In view of the absence of both DIN and signature on the orders. 4. these Writ Petitions are allowed setting aside the assessment orders and remanding the said assessments back to the Assessing Officers for passing orders on merits, after opportunity, being given to the petitioner and by affixing signatures and DIN numbers on the said orders. As sequel, miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs. N.NAGAN1IV1A assistant registrar //// \ SECTION OFFICER To,

HIGH COURT DATED:20/11/2024 COMMON ORDER WP.Nos.18056, 18107, 18138 & 18148 of 2024 [i 0 4 DEC 2024 ^ L-i Co) Current Section . ^ ALLOWING THE W.P.s WITHOUT COSTS