M/S Modern Engineers And Contractors vs. The Deputy Assistant Commissioner (St)
Held
The High Court, relying on previous judgments, held that the absence of a signature and DIN rendered the assessment order invalid. It set aside the impugned order and remanded the matter to the Assessing Officer for fresh assessment, conditional on the petitioner depositing 30% of the disputed tax.
Facts
The petitioner challenged a GST assessment order (Form GST DRC-07) and a subsequent demand notice under Section 79, arguing they were invalid due to the absence of the assessing officer's signature and a Document Identification Number (DIN). The petitioner also claimed improper service of the order, contending that mere uploading to the portal was insufficient.
Key Issues
Whether a GST assessment order lacking the assessing officer's signature and a Document Identification Number (DIN) is valid, and whether uploading an order to the GST portal constitutes sufficient service under Section 169(1)(d) despite delays in challenging it.
Sections Cited
Section 79, Section 160, Section 169, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010362642026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 20th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19677/2026 Between:
M/S MODERN ENGINEERS AND CONTRACTORS, REP. BY ITS MANAGING PARTNER, KANCHAPU JOGA VENKATA BASAVESWARA RAO S/O. K. JOGA RAO, AGED ABOUT 37 YEARS, R/O. D. NO. 2-71-1, MIG-46, SAMATHA NAGAR COLONY, VUDA PHASE-3, PEDAGANTYADA MANDAL, VISAKHAPATNAM DISTRICT, PIN NO - 530044. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER ST, STEEL PLANT CIRCLE, VISAKHAPATNAM - II DIVISION, VISAKHAPATNAM DISTRICT, PIN NO - 530003. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL,
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, PIN NO - 522238. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN NO - 110001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tom
The judgment continues below.
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