M/S.Y.Chinna Reddy vs. The Deputy Assistant Commissioner (St)-Ii

Order (DRC-07), dated 26.03.2024, levying tax of Rs.22,29,368/- under Section 74 of the COST / SGST Acts, Penalty of Rs.22,29,368/- under Section 74(8) of the COST / SGST Acts,2017 instead

of passing Orders under Section 73 of the Acts,2017 and Interest of Rs.7,56,696/- under IGST / COST / SGST Acts 2017 for the tax periods 2019-20 and 2020-21, without considering the objections of the Petitioner, dated 16.02.2024 filed on 19.02.2024, without signature of the 1st /.Respondent in the Show-Cause Notices in Form GST DRC- 01A dated 16.06.2023 and Form DRC-01 dated 27.06.2023 without Document Identification Number (DIN) and without granting an opportunity of personal hearing to the Petitioner, as arbitrary, contrary to law, without juri iction and against the Principles of Natural Justice and Rule of Law, contrary to the Article 14 and 21 of the Constitution of India, and consequently set aside the Summary of the Order in Form GST DRC-07, dated 26.03.2024 passed by the 1®' Respondent. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the Fligh Court may be pleased to suspend the operation of Summary of the Order in Form GST DRC-07, dated 31.01.2024, uploaded by the 2nd Respondent for the tax period April to August, 2018 under the IGST Act 2017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and harship. Counsel for the Petitioner: SRI SHAIK JEELANI BASRA Counsel for the Respondent Nos.1 to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5 ; SRI SHANTI CHANDRA, SC FOR CBITC The Court made the following; ORDER

APHC010306712024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV^ATI (Special Original Juri iction) SMS [3508] WEDNE AY, THE THIRTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R FRAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUMCHEAM WRIT PETITION NO: 15446/2024 Between: M/s.y.chinna Reddy, ...PETITIONER AND ...RESPONDENT(S) The Deputy Assistant Commissioner Stii and Others Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner had suffered an Order, dated 26.03.2024, in Form St respondent had raised tax, interest and penalty DRC-07, wherein, the 1 amounts against the petitioner. This Order has been assailed by the petitioner before this Court 2. by way of the present Writ Petition. Apart from the merits of the case, the petitioner had contended 3. that the Impugned Order does not contain the signature of the Assessing Officer and that it does not contain any DIN number or unique identification number.

2 Sri Shaik Jeelani Basha, learned counsel for the petitioner 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 the Order of Assessment and the absence of a DIN number or unique identification number would render the said Order invalid. 4. on 5. Learned Government Pleader for Commercial Tax instructions, submits that the Assessment Order did not contain any DIN number or unique identification number and that the Order did not contain the signature of the Assessing Officer. In the circumstances, this Writ Petition is disposed of setting aside the Impugned Order dated 26.03.2024 issued by the 1®' respondent and the matter is remanded back to the Assessing Officer, for appropriate consideration of the objections raised by the petitioner, to the show-cause notice issued by the 1®* respondent, and for passing orders after giving a personal hearing to the petitioner, in accordance with law. There shall be no order as to costs. on 6. As a sequel, interlocutory applications pending, if any shall stand closed. section officer //// To, IpiRffire'D'illriS, Nellore

HIGH COURT DATED;13/11/2024 ORDER WP.No.15446 of 2024 2 8 DEC 2C2i ^ Current Section .1 ,io Cf> DISPOSING OF THE W.P. WITHOUT COSTS