WP/33272/2023 of M/s. Shyam Ferrous Limited, Vs The Deputy Commissioner of State Tax, on 29 December 2023

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

FRIDAY, THE TWENTY NINETH DAY OF DECEMBERTWO THOUSAND AND TWENTY THREE

PRESENT

THE HONOURABLE SRI JUSTICE G.NARENDAR

AND

THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY

WRIT PETITION NO: 33272 OF 2023

Between:

M/s. Shyam Ferrous Limited. 67/2, Devarapalli Village, Hindupur Mandal-515211,AnantapurDistrict,AndhraPradeshRep.byitsAuthorizedRepresentative Mr. Rakesh Kumar.

...PETITIONER

AND

1. The Deputy Commissioner of State Tax, Regionai GST Audit andEnforcement Office, 7th Fioor, District Coiiector Office Building, Tirupati,Enforcement Office, 7th Fioor, District Coiiector Office Building, Tirupati,Andhra Pradesh - 517504.

2. The Additional Commissioner (State Tax), Regional GST AuditandEnforcement Office, 7'^ Floor, District Collector OfficeBuilding, TirupatiEnforcement Office, 7'^ Floor, District Collector OfficeBuilding, TirupatiAndhra Pradesh - 517504.3. The State of Andhra Pradesh, Rep. by its Principal Secretary, RevenueDepartment(GST).SecretariatBuildings,VelagapudiAmaravati,Guntur District, Andhra Pradesh.Department(GST).SecretariatBuildings,VelagapudiAmaravati,Guntur District, Andhra Pradesh.

4. Union of India, Rep. byits Secretary (Finance), Ministry of FinanceNorth Block, New Delhi - 110001.

...RESPONDENTS

Petition under Article 226 of the Constitution of India praying that inthe Circumstances stated in the affidavit filed therewith, the High Court maybe pleased to issue a writ, order or direction more particularly in the natureof MANDAMUS declaring that the impugned Assessment cum PenaltycumInterest Order vide DrN3721102331601, dated 21-10-2023 passed by theFirst Respondent under the IGST, COST and SGST Acts, 2017, for the TaxPeriods, 2021-22 and 2022-23 (up to September, 2022),[is][ invalid][ for][ want]of signature,being passed pursuant to invalid pre-show causenotice,without jurisdiction, violative of the principles of natural justice, arbitrary,unjustifiable, unsustainable, contrary to law and illegal and consequentlyset aside the same.

lA NO: 1 OF 2023

Petition under Section 151 CPC praying that in the circumstancesstated in the affidavit filed in support of the petition, the High Court may bepleased to grant stay of all further proceedings, including collection of thedisputed tax, penalty and interest, pursuant to the impugned Assessmentcum Penalty cum Interest Order vide DIN3721102331601, dated 21-10-2023 passed by the First Respondent under the IGST, CGST and SGSTActs, 2017, for the Tax Periods, 2021-22 and 2022-23 (up to September,2022).

Counsel for the Petitioner: SRI G.NARENDRA CHETTY

Counsel for the Respondent No.1 to 3: GP FOR COMMERCIAL TAX

Counsel for the Respondent No.4: NONE

The Court made the following: ORDER

HON’BLE SRI JUSTICE G.NARENDAR

AND

HON’BLE SRI JUSTICE NYAPATHY VIJAYW.P. No. 33272 of 2023

ORDER;- (perHon’ble Sri Justice G.Narendar)

1)Heard the Ld Counsel Sri. G. Narendra Chetty, for thePetitioner and Sri.P.Shreyas Reddy, Ld G P (C.T. - II) for theRespondent Nos.1 to 3.Petitioner and Sri.P.Shreyas Reddy, Ld G P (C.T. - II) for theRespondent Nos.1 to 3.

2)The learned Counsel for the Petitioner would at the veryoutset point out that the irnpugned proceedings/order[has]not been signed by the. authority while passing the[order][ and]that the said issue is covered by a ruling of the CoordinateBench rendered in W.P.No.2830 of 2023, which was disposedon 14.02.2023.

3)The learned Government Pleader for Commercial Taxeswouldtrytosupportthesamebycontendingthataninadvertent error cannot be a ground to nullify theentireproc’eedmgs;that the prayerof thePetitioneris thattheproceedings should be remitted to the AO is inequitable and.hence, he would submit that the relief sought for be rejected.

4)It is apparent that the earlier order of the CoordinateBenchrevolves arounda similar issue and theCoordinateBenchhas. takena viewthatthematterrequirestoberelegated to the authorities for conclusion in accordance[with]law.TheCoordinateBenchwhiledisposingofthewritpetition was pleased to pass the following order; “For the aforesaid reasons, this writ petition is allowed,setting aside the impugned order of theRespondent,dated23.11.2022andtheDRC-07notice,dated23.11.2022 for thetax period 207-18,2018-19 and2019-20,aswellasthe showcausenoticedated22.10.2022andDRC-01notice,dated22.10.2022issued by theRespondent and uploaded in the GSTgm^ortal. However, this order will not precludethe respondents from proceeding in accordance withlaw, in the light of the observations made supra. Thereshall be no order as to costs. ”

5)In our considered opinion and in light of the rules,[it][ is]

apparentthattheimpugnedproceedingswouldnottantamount to an order in the absence of a signature[on][ the]order. In the absence of a signature being appended[to][ the]same, the order being passed in discharge of statutory[duties]and that which requires to be signed by the authority,[is][ no]order in the eye of law.

6)In that view of the matter, we are in agreement with[the]view expressed by the Coordinate Bench.

7)Accordingly, this writ petition is allowed, setting[aside]the impugned order of the1®*^ Respondent, dated 21.10.2023.However, this order will not preclude the Respondents[from]proceeding in accordance with law. There shall be no[order][ as]to costs.

To,

As a sequel thereto, miscellaneous petitions,if anypending, shall also stand closed.SD/- K SRINIVASA RAJUASSISTANT REGISTRAR//TRUE COPY//secKon officer

1.ore"'TRJor°'DiSore"'TRJor°'DiSAndhra Pradesh - 517504.

Andhra Pradesh - 517504.

Pradesh.

Union of India. Ministry of Finance, North Block,4. The Secretary (Finance)New Delhi - 110001.New Delhi - 110001.

5. One CC to SRI G.NARENDRA CHETTY Advocate [OPUC]

COMMERCIAL TAX, High Court of Andhra Pradesh6Two CCs to GP FOR[OUT][OUT]

7Two C.D CopiesMBTMBT

HIGH COURTDATED:29/12/2023