M/S M Chandra Mohan vs. The State Of Andhra Pradesh
Held
The Court, relying on previous judgments and a CBIC circular, held that the absence of the assessing officer's signature and DIN renders the assessment order invalid. It also noted that service without a signature is not valid under Rule 26(3) of the CGST Rules. Consequently, the assessment order was set aside and remanded for fresh adjudication, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC – 07) for the period 2022-23, arguing it was invalid due to the absence of the assessing officer's signature and Document Identification Number (DIN), and improper service. The respondent admitted the lack of signature and DIN on the summary assessment order.
Key Issues
Whether an assessment order issued without the assessing officer's signature and a Document Identification Number (DIN) is valid, and what constitutes proper service of such an order under the GST Act.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010247952026
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: 12916/2026 Between:
M/S M CHANDRA MOHAN, WORKS CONTRACTOR, GST - 37CNZPM5225R1ZS, REP. BY ITS PROPRIETOR, MR. M. CHANDRA MOHAN 19-119, BANUMUKKALA VILLAGE BANAGANAPALLE MANDAL, NANDYAL - 518124, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE 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 ASSISTANT COMMISSIONER ST, FAC NANDYAL-LL CIRCLE, D.N0.25/3A AND 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KUNROOL (N
The judgment continues below.
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