% APHC010301452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15251 OF 2025 Between: M/s. Asma Plastics, 11/48, Mydukur Road, Kadapa District, Andhra Pradesh - 516360, Rep. by its Proprietrix Smt. Shaik Shabana. Khadarbad, Proddatur, YSR ...PETITIONER AND 1. The Deputy Assistant Commissioner(ST) -II, Proddatur-ll Circle, Kadapa Division, D.No 24/586, Rameswaram Road, Vasanthapeta, Proddutur, Kadapa District, Andhra Pradesh - 516164, 2. The Assistant Commissioner(ST), Proddatur-I, Kadapa Division, D. No- 24/586, Rameswaram Road, Vasanthapeta, Proddutur, YSR Kadapa District, Andhra Pradesh - 516164, 3. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Guntur District, Andhra Pradesh. 4. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. ...RESPONDENTS Petition under Article 226 of the Constitution of India circumstances stated in the affidavit filed therewith, the High Court may be pleased tobe pleased to issue an appropriate Writ, Order or Direction praying that in the more particularly in the nature of MANDAMUS declaring that the impugned Tax, Penalty and Interest Order passed by the First Respondent DIN3712112468845, dated 12-11-2024, under Section 74(5) of SGST and IGST Acts, 2017, in Form GST DRC-07 vide the CGST, for the Assessment and 2023-24 (up to January, Years 2019-20, 2020-21, 2021-22, 2022-23 2024), which was passed without making Assessment, pursuant to an invalid Pre-Show Cause Notice in Form DRC-01A which does not contain DIN and Signature/ Digital without giving reasonable opportunity, and being a single order passed for multiple Assessment Years and any post-inspection authorization for Signature even on merits is without jurisdiction, contrary to law, invalid, non-est, arbitrary, violative of the principles of natural justice and illegal and consequently set aside the same. lA NO: 1 OF 202^ 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 grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Tax, Penalty and Interest Order the First Respondent vide DIN3712112468845, Section 74(5) of the CGST, SGST and IGST Acts, 2017, in Form GST DRC- 07, for the Assessment Years 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 (up to January, 2024). passed by dated 12-11-2024, under Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondent Nos.1 to 3; GP FOR COMMERCIAL Counsel for the Respondent No.4:THE ADDL. SOLICITOR GENERAL INDIA TAX OF The Court made the following order: 1 APHC010301452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY JHE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15251/2025 Between: M/s. Asma Plastics ...PETITIONER AND The Deputy Assistant Commissioner St li and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 12.11.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-2020 to 2023-2024. This order has been challenged by the petitioner in the present writ petition. i 2 A 2. This assessment order, in Form GST DRC-07, the petitioner, is challenged by on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3. Learned Government Pleader for instructions, submits that there is Commercial Tax no signature of the assessing officer and does not contain DIN number, on the impugned assessment order. on 4. The effect of the absence of the signature. on an assessment order was eariier 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 Sections-160 & 169 of the Centrai Goods and Service Tax Act not rectify such a defect. Foiiowing this Judgment, another Division this Court, the provisions of , 2017, would Bench of in the case of M/s. Commissioner, in W.P.No.29397 of 2023, decided aside the impugned assessment order. SRK Enterprises Vs. Assistant on 10.11.2023, had set 5. Another Division Bench of this Court by its Judgment, dated SRS Traders Vs The. Assistant in W.P.No.5238 of 2024, following the aforesaid signature of the assessing 19.03.2024, in the case of M/s. Commissioner ST & ors. two Judgments, had held that the absence of the 3 K officer, on the assessment order, would render the assessment order invalid and set aside the said order. 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 & 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 G.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid. referred to as I 7. A Division Bench of this Court in the case of M/s. Cluster ^ on Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa the basis of the circular, dated 23.12.2019, bearing NO.128/47/2019-GST, DIN number would issued by the C.B.I.C., had held that non-mention of a against the validity of such proceedings. Another Division Bench of of Sai Manikanta Electrical Contractors Vs. The mitigate this Court in the case Deputy Commissioner, Special Circle, Visakhapatnam\ had also held that non-mention of a DIN number would require the order to be set aside. 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 aside. 8. In view ' 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 ' ^ 9. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 12.11.2024, issued by the 1^' 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. As a sequel, miscellaneous petitions, pending if any, shall stand closed. Sd/- M. PRABHAKAR RAO ASSISTANT REGISTRAR //TRUE COPY// C^t^^FICER SE To, 1. The Deputy Assistant Commissioner(ST)- II, Proddatur-ll Circle, Kadapa Division, D.No 24/586, Rameswaram Road, Vasanthapeta, Proddutur, Kadapa District, Andhra Pradesh - 516164, 2. The Assistant Commissioner(ST), Proddatur-I, Kadapa Division, D. No- 24/586, Rameswaram Road, Vasanthapeta, Proddutur, YSR Kadapa District, Andhra Pradesh - 516164, 3. The Principal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Guntur District, Andhra Pradesh. 4. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 5. One CC to Sri G. Narendra Chetty, Advocate [OPUC] 6. One CC to the Addl. Solicitor General of India, High Court of A.P.[OPUC] 7. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 8. Two CD Copies ssb HIGH COURT DATED;25/06/2025 ORDER WP No.15251 OF 2025 5( I 1 AUG 2025 j ntSectioiix^^ jn Co^ disposing the w.p. without costs