Allowed

M/s. Sapthagiri Traders, v. the Assistant Commissioner(State Taxes Dept)

Andhra Pradesh HC19 Nov 2024WP/18056/2024

Case brief

AI extract

What is this about?

Four writ petitions challenged GST assessment orders in Form DRC-07 primarily on the ground that they were unsigned and bore no DIN. Relying on its earlier judgment in W.P.No.15446 of 2024 treating such orders as non est, the Court set aside the assessment orders and remanded them to the assessing officers.

What did the court decide?

Assessment orders set aside; assessments remanded for fresh orders on merits with signatures, DIN numbers and opportunity to petitioner.

M/s. Sapthagiri Traders, Vs the Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2024)

¶1

¶2

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction)

¶3

WEDNESDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR

¶4

PRESENT

¶5

HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

¶6

WRIT PETITION NOS: 18056, 18107, 18138 & 18148 OF 2024

¶7

WRIT PETITION NO: 18056 OF 2024

¶8

Between:

¶9

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

¶10

...PETITIONER

¶11

AND

¶12

The Assistant Commissioner (State Taxes Dept.), Peddapuram circle, Peddapuram, East Godavari District

¶13

Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner (GST).

¶14

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravati, Guntur District.

¶15

Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, Central Secretariat, New Delhi-110 001.

...RESPONDENTS

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^tocontestthe matter and pass reasoned orders as per law.

¶21

lA NO: 1 OF 2024

¶22

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^{dated19.03.2024} 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.

¶23

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶24

Counsel for the Respondent Nos. 1 & 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI VENNA HEMANTH KUMAR

¶25

Counsel for the Respondent No.2: -—

¶26

WRIT PETITION NO: 18107 OF 2024

¶27

Between:

¶28

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

¶29

...PETITIONER

¶30

AND

¶31

The Assistant Commissioner (State Taxes Dept), Peddapuram circle Peddapuram, East Godavari District

¶32

¶33

Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner(GST).

¶34

State of Andhra Pradesh, rep. by its Principal Secretary^{toGovernment,} Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravati, Guntur District.

¶35

Union of India, rep. by its Secretary (Finance) Ministry^{ofFinance,North} Block, Central Secretariat, New Delhi-110 001.

¶36

...RESPONDENTS

¶37

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 assessment^{orderinFormGSTDRC-} 07 in Ref.No.ZD370224006361W, dated 09.02.2024, for the years 2018-19 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^thematterand pass reasoned orders as per law.

¶38

lA NO: 1 OF 2024

¶39

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 1®* Respondent dated 09.02.2024 for the tax period April 2018 to March 2019, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship.

¶40

Counsel for the Petitioner; SRI SRINIVASA RAO KUDUPUDI

¶41

Counsel for the Respondent Nos. 1 & 3: GP FOR COMMERCIAL^TAX

¶42

¶43

¶44

Counsel for the Respondent No.4: SRI VENNA HEMANTH^KUMAR

¶45

Counsel for the Respondent No.2: --

¶46

WRIT PETITION NO: 18138 OF 2024

¶47

Between:

¶48

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

¶49

...PETITIONER

¶50

AND

¶51

The Assistant Commissioner (ST) FAC, Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh.

¶52

State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

¶53

The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block New Delhi 110001

¶54

...RESPONDENTS

¶55

Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the Fligh 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 27.04.2023 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.

¶56

¶57

lA NO: 1 OF 2024

¶58

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.

¶59

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

¶60

Between:

¶61

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.

¶62

...PETITIONER

¶63

AND

¶64

The Assistant Commissioner, (ST) FAC Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh.

¶65

State of Andhra Pradesh, rep. by its Principal Secretary^toGovernment Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

¶66

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 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^{2019-20and2020-} 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

lA NO: 2 OF 2024

Between:

The Assistant Commissioner, (ST) FAC Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh.

¶76

...PETITIONER

¶77

AND

¶78

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

¶79

...RESPONDENT/PETITIONER

¶80

¶81

¶82

State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

¶83

The Union of India, Rep. by its Secretary (Finance) Ministry of Finance North Block New Delhi 110001

¶84

... RESPONDENT/RESPONDENTS

¶85

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 vacate the interim stay granted on 20.08.2024, in W.P. No. 18148 of 2024 in the interest of justice.

¶86

Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI

¶87

Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL^TAX

¶88

Counsel for the Respondent No.3: SRI VENNA HEMANTH^KUMAR

¶89

The Court made the following: ORDER

APHC010354562024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

¶94

(Special Original Jurisdiction)

¶95

[3508]

¶96

WEDNESDAY ,THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR

¶97

PRESENT

¶98

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NOs: 18056. 18107. 18138 & 18148 of 2024

¶99

Between:

¶100

M/s. Sapthagiri Traders, ...PETITIONER

¶101

AND

¶102

The Assistant Commissionerstate Taxes Dept and ...RESPONDENT(S) Others

¶103

Counsel for the Petitioner:

¶104

1.SRINIVASA RAO KUDUPUDI

¶105

Counsel for the Respondent(S):

¶106

1.VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL)

¶107

2.GP FOR COMMERCIAL TAX

¶108

The Court made the following common order:

¶109

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.

¶110

A perusal of the orders would show that there is no signature of the assessing officer nor is there any DIN number or unique number affixed on the said orders.

¶111

This Court, in W.P.No.15446 of 2024, had considered the 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.

¶112

In view of the absence of both DIN and signature on the orders. 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.

¶113

¶114

As sequel, miscellaneous petitions, if any, shall stand^closed.There shall be no order as to costs.

¶115

Sd/-N.NAGAN1IV1A assistant registrar

//TRUE COPY//

SECTION OFFICER

To,

The Assistant Commissioner, (ST) FAC Nandyal-I circle, Nandyal, Kurnool District, Andhra Pradesh.

¶120

The Assistant Commissioner (State Taxes Dept), Peddapuram^circle, Peddapuram, East Godavari District

¶121

The Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry^ofFinance, New Delhi.

¶122

The Principal Secretary to Government, Revenue (CT-II)^Department, Secretariat, Velagapudi, Amaravati, Guntur District.

¶123

The Secretary (Finance), Union of India, Ministry of Finance, North Block, Central Secretariat, New Delhi-110 001.

¶124

¶125

One CC to Sri Srinivasa Rao Kudupudi Advocate [OPUC]

¶126

One CC to Sri Venna Hemanth i Kumar Advocate [OPUC]

¶127

Commercial Tax, High Court of Andhra Pradesh.

¶128

Three CD Copies

HIGH COURT

DATED:20/11/2024

COMMON ORDER

WP.Nos.18056, 18107, 18138 & 18148 of 2024

¶134

[i 0 4 DEC 2024 ^
L-i Co)
Current Section . ^

¶135

ALLOWING THE W.P.s WITHOUT COSTS

M/s. Sapthagiri Traders, v. the Assistant Commissioner(State Taxes Dept)

Case brief

What is this about?

What did the court decide?

M/s. Sapthagiri Traders, v. the Assistant Commissioner(State Taxes Dept)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

V.Krishna Murthy, Vs Mr.B.Raja Sekhar

Tummeda Veera Venkata Satyanarayana Raju Vs The State of Andhra Pradesh

N v Varshit Goud Vs the State of Andhra Pradesh

M/S. Skr Enterprises Vs State of Ap

M/s.Tamogna Enterprises Private Limited Vs Commercial Tax Officer

M/s. Sapthagiri Traders, Vs the Assistant Commissioner (State Taxes Dept)