2025 (9) TMI 991

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Venkata Suresh Kumar For the Respondent(S) : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO 1. The petitioner was served with claimed common pre-penalty show-cause notice; common summary in Form GST DRC-01 both dated 29.11.2023; three personal hearing notices dated 16.04.2024, 06.08.2024 and 19.08.2024; and the claimed common penalty orders and its common summar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at the common penalty orders and its common summary in Form GST DRC-07 both dated 06.06.2025, passed by the 1st respondent on ground that the said proceedings do not contain DIN number as well as the signature of the assessing officer. 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, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam [2024 (88) G.S.T.L. 303 (A.P.)], 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....