M/S. Y. Sudarshan Reddy vs. State Of Andhra Pradesh
Held
The High Court, relying on precedents and a CBIC circular, held that the absence of the assessing officer's signature and a DIN rendered the assessment order invalid. It set aside the impugned order and remanded the matter for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC-07) for the financial year 2023-24, alleging it lacked the assessing officer's signature and a Document Identification Number (DIN). The petitioner also contended improper service of the order and an incorrect tax rate levy.
Key Issues
Whether an assessment order lacking the assessing officer's signature and a Document Identification Number (DIN) is valid, and whether non-service of such an order due to these defects impacts the delay in challenging it.
Sections Cited
Section 160, Section 169, Section 169(1)(d), Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010247962026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE FIFTH 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: 12918/2026 Between:
M/S. Y. SUDARSHAN REDDY, WORKS CONTRACTOR, GST - 37BBSPR2102L1ZA, REP. BY ITS PROPRIETOR, MR. Y. SUDARSHAN REDDY 5/64A, REDDY STREET, RUDRAVARAM MANDAL ALLAGADDA-518594, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI -522503, AMARAVATHI, GUNTUR DISTRICT, A.P
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAVAN NEW DELHI - 110001. 3. THE CHIEF COMMISSIONER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, D.NO.25/3A AND 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KU
The judgment continues below.
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