Andhra Pradesh High Court - Amravati
M/S. Sapthagiri Traders, vs The Assistant Commissioner State Taxes ... on 20 November, 2024
Author: R. Raghunandan Rao
Bench: R Raghunandan Rao
APHC010354562024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3508]
(Special Original Jurisdiction)
WEDNESDAY ,THE TWENTIETH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NOs: 18056, 18107, 18138 & 18148 of 2024
Between:
M/s. Sapthagiri Traders, ...PETITIONER
AND
The Assistant Commissionerstate Taxes Dept and ...RESPONDENT(S)
Others Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
1. VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL)
2. GP FOR COMMERCIAL TAX The Court made the following common order:
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.
2. 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.
3. 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.
4. 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.
As sequel, miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs.
________________________ R. RAGHUNANDAN RAO, J _____________________________ MAHESWARARAO KUNCHEAM, J RJS HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON'BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NOs: 18056, 18107, 18138 & 18148 of 2024 (per Hon'ble Sri Justice R. Raghunandan Rao) Dt: 20.11.2024 RJS