APHC010284952025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15869/2025 Between: 1. M V V SATYANARAYANA, (A REGISTERED PARTNERSHIP FIRM) REPRESENTED BY SHRI.MANDAVILLI BHIMA SHANKER, PARTNER NANDYAL, 25/114, SANJEEVA NAGAR NANDYAL, KURNOOL, ANDHRA PRADESH-518501 ...PETITIONER AND 1. THE STATE OF AP, REPRESENTED BY ITS REVENUE SECRETARY (COMMERCIAL TAXES) 4TH BLOCK, GROUND FLOOR, A.P SECRETARIAT OFFICE, AMARAVATHI ROAD, VELAGAPUDI, ANDHRA PRADESH -522503 2. THE DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, MSR COMPLEX, 2ND FLOOR, NANDYAL, ANDHRA PRADESH-518501 ...RESPONDENT(S): 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 toPleased to issue a writ, order or direction, more particularly one in the nature of a Writ of Certiorari, calling for the records pertaining to the impugned ORDER No.ZD371223023512V in FORM GST DRC-07 dated 30.12.2023 issued by Respondent No.2 and to quash and set aside the said impugned ORDER No.ZD371223023512V in FORM GST DRC-07 dated 2 30.12.2023 issued by Respondent No.2 under the provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act, 2017) and Central Goods and Services Tax Act, 2017 (CGST Act, 2017) as illegal, arbitrary, violative of principles of natural justice, and provisions of the APGST/CGST Act, 2017 with consequential relief and to pass IA 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 pleased to dispense with the filing of the certified ORDERimpugned NO.ZD371223023512V in FORM GST DRC-07 dated 30.12.2023 issued by Respondent No.2 and pass IA NO: 2 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 Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 30.12.2023, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This order has been challenged by the petitioner in the present Writ Petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the signature of the assessing officer and also DIN number, on the impugned order. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer and does not contain DIN number, on the impugned assessment order. 4. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of 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. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order. 5. Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant 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. 4 6. 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 & Ors1. 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. 7. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, 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 mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam3, had also held that non-mention of a DIN number would require the order to be set aside. 8. 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 these impugned assessment order would have to be set aside. 9. Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 30.12.2023, passed by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice and by assigning a signature and a DIN number 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. 1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.) 3 2024 (88) G.S.T.L. 303 (A.P.) 5 As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J. ____________________ SUMATHI JAGADAM, J Dated: 02.07.2025 BSM 6 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No.15869 of 2025 02-07-2025 BSM