Zam Zam Steels (INDIA) Private LTD vs. The Deputy Assistant Commissioner
Held
The High Court, relying on its previous Division Bench judgments and Rule 26(3) of the CGST Rules, held that an assessment order without the assessing officer's signature is invalid and amounts to no service. It set aside the impugned assessment order, granting liberty to the respondent to conduct a fresh assessment with a proper signature, excluding the intervening period for limitation purposes.
Facts
The petitioner challenged an assessment order in Form GST DRC-07 for the period April 2024 to July 2024, primarily contending that it lacked the assessing officer's signature, was passed prematurely, and did not have a Document Identification Number (DIN). The respondent admitted the absence of the signature.
Key Issues
The key legal issue was whether an assessment order issued without the physical or digital signature of the assessing officer is valid, and if its absence can be rectified under the CGST Act.
Sections Cited
Section 74(2), Section 160, Section 169 (CGST Act), Rule 26(3) (CGST Rules)
AI-generated summary — verify with the full judgment below
APHC010299522026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15565/2026 Between:
ZAM ZAM STEELS (INDIA) PRIVATE LTD, D.NO.100-145/1, SHOP NO.1, BUDAMPADU, GUNTUR - 522 006. GUNTUR DISTRICT. STATE OF ANDHRA PRADESH. REP. BY ITS MANAGING DIRECTOR MR.SHAIK ARSHAD AGED 28 YEARS, OCCUPATION BUSINESS
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, PATNAM BAZAR CIRCLE, GUNTUR - 522 002. 2. THE ASSISTANT COMMISSIONER ST, LALAPET CIRCLE, GUNTUR - 522 002. 3. THE STATION HOUSE OFFICER, GUNTUR URBAN POLICE STATION, OLD GUNTUR, GUNTUR - 522 002. 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, AMARAVATI- 522020. ...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 topleased to issue Writ of Mandamus or any other appropriate Writ or Order
The judgment continues below.
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