M/S. Sapthagiri Traders, vs The Assistant Commissioner State Taxes ...
2024 Latest Caselaw 10524 AP

Citation : 2024 Latest Caselaw 10524 AP
Judgement Date : 20 November, 2024

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