APHC010379392025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20915/2025 Between: 1. PSR INFRASTRUCTURES, WORKS CONTRACTOR. GSTIN- 37AAOFP7542C1Z1 REP. BY ITS MANAGING PARTNER, MR. P. SUDHAKAR REDDY 26-1-1578, FIAT NO. 301, B BLOCK, DEERAJ COURTS APARTMENTS, SRI NAGAR COLONY, MAGUNTA LAYOUT, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524004 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) NELLORE I CIRCLE, SPSR NELLORE, ANDHRA PRADESH 2. DEPUTY DIRECTOR 2, AP STATE DIRECTORATE OF REVENUE INTELLIGENCE D. NO. 59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGALRAJAPURAM, VIJAYAWADA-520010 3. THE SPECIAL COMMISSIONER, A.P. STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSRDI), D.NO.59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGHALRAJPURAM, VIJAYAWADA - 520010 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 2 RRR, J & TCDS, J W.P.No.20915 of 2025 5. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 ...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 of Mandamus or any other appropriate writ or order or direction declaring the action of the 2 Respondent in issuing assessment order dated 21.7.2023 for the period 2021- 22 under the Goods and Service Tax Act, 2017 in Form DRC -01 without generating the Document Identification Number (DIN) on the show cause notice, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and set aside the show cause notice as well as the assessment order dated 25.4.2025 passed by the 1st Respondent, as without jurisdiction as being not authorized, and consequently direct the Respondents to redo the assessment following the principles of natural justice and 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 grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 25.4.2025 passed by the 1st Respondent for the tax period 2021-22, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. 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 may be pleased to permit the Petitioner to amend the main prayer in the Writ Petition as under: It is also prayed that the Hon’ble Court may be pleased to it is prayed that the Honorable Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd Respondent in issuing summary of assessment order dated 25.4.2025 for the period 2021-22 under the Goods and Service Tax Act, 2017 in Form DRC -07 as well as the show cause notice dated 21.7.2023 without affixing the signature and generating the Document Identification Number (DIN), as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and set aside the same as well as the assessment order dated 25.4.2025 passed by the 1st Respondent, as without jurisdiction, 3 RRR, J & TCDS, J W.P.No.20915 of 2025 nonest and void ab initio and contrary to provisions of Section 160 and 169 of the CGST Act, and consequently direct the Respondents to redo the assessment following the principles of natural justice; and pass IA NO: 3 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 may be pleased to permit the Petitioner to raise the additional grounds narrated in paragraphs 3 to 9 above, in the interest of justice IA NO: 4 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 may be pleased to permit the Petitioner to file Summary of Assessment order dated 25.4.2025 as additional material in the Writ Petition in the interest of justice Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 4 RRR, J & TCDS, J W.P.No.20915 of 2025 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with a summary of the assessment order in Form GST DRC-07, dated 25.04.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the tax period April 2021 to March 2022. This order has been challenged by the petitioner in the present writ petition. 2. This summary of the assessment order, in Form GST DRC-07, is challenged by the petitioner, 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 summary of the assessment 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 summary of the 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 5 RRR, J & TCDS, J W.P.No.20915 of 2025 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. 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 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 1 2022 (63) G.S.T.L. 286 (SC) 2 2024 (88) G.S.T.L. 179 (A.P.) 6 RRR, J & TCDS, J W.P.No.20915 of 2025 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 the impugned summary of the assessment order would have to be set aside. 9. This Court is also cognizant of the fact that the impugned order has been passed some time back and the present Writ Petition has been filed with delay. However, Rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon’ble High Court of Madras, in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held the same view. Consequently, there is no service of the impugned order even as of today, on account of the absence of signatue on the impugned proceeding. In those circumstances, the delay in approaching this Court would not be a relevant factor. 10. Accordingly, this Writ Petition is disposed of, setting aside the impugned summary of the assessment order in Form GST DRC-07, dated 25.04.2025, issued by the 1st respondent, with liberty to the 1st respondent to 3 2024 (88) G.S.T.L. 303 (A.P.) 7 RRR, J & TCDS, J W.P.No.20915 of 2025 conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned summary of the 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, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 24.09.2025 MJA 8 RRR, J & TCDS, J W.P.No.20915 of 2025 134 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 20915 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.09.2025 MJA