M/S.Sree Sai Chaitanya Agro Solutions vs. The Deputy Assistant Commissioner-I (St)
Held
The High Court, following its own precedents and a CBIC circular, held that the absence of the assessing officer's signature and DIN rendered the assessment order invalid. It also noted that an unsigned order is not considered served under Rule 26(3) of the CGST Rules. The Court set aside the order and remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC-07) dated 11.02.2025 for the tax period 2023-24, primarily on the grounds that it lacked the assessing officer's signature and a Document Identification Number (DIN). The petitioner also contended the order was passed within 5 days of the show cause notice, despite 7 days being granted, and that service was improper.
Key Issues
Whether an assessment order lacking the assessing officer's signature and a Document Identification Number (DIN) is valid. What constitutes proper service of an assessment order under GST law, especially regarding unsigned orders and portal uploads.
Sections Cited
Section 73, Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010150482026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9032/2026 Between:
M/S.SREE SAI CHAITANYA AGRO SOLUTIONS,, PLOT NO.E/17, INDUSTRIAL ESTATE, NEAR MAHINDRA TRACTOR SHOW ROOM, MADANAPALLE. STATE OF ANDHRA PRADESH. REP. BY ITS PROPRIETOR MR.VALLUR PEERAIAH
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONERI ST, MADANAPALLE.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, AMARAVATI
...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 tomay be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring (1) the action of the 1st Respondent in passing the Proceedings, dated 11.02.2025, within 5 days from the date of issue of Show Cause Notice, dated 06.02.2025, though 7 days time granted in the Sh
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.