M/S Y Ramakrishna Reddy vs. The State Of Andhra Pradesh
Held
The High Court set aside the assessment order, finding it invalid due to the absence of the assessing officer's signature and DIN, citing previous judgments and a CBIC circular. It held that an unsigned order is not validly served as per Rule 26(3) of CGST Rules. The matter was remanded for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC – 07) for FY 2023-24, alleging it lacked the assessing officer's signature and Document Identification Number (DIN), and was not properly served. The order also levied a higher tax rate than expected, and the petition was filed with delay.
Key Issues
Whether an assessment order lacking the assessing officer's signature and Document Identification Number (DIN) is valid. What constitutes valid service of an assessment order, especially when uploaded to a portal, and its impact on the delay in challenging such orders.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010247902026
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: 12937/2026 Between:
M/S Y RAMAKRISHNA REDDY, WORKS CONTRACTOR GST - 37DRFPR2768F1ZD, REP. BY ITS PROPRIETOR, MR. Y. RAMAKRISHNA REDDY 1-1, MAIN ROAD, KORUMANUPALLE VILLAGE KOLIMIGUNDIA MANDAL, KURNOOL DISTRICT, ANDHRA PRADESH, PIN-518123
...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 DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, D.N0.25/3A 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -51
The judgment continues below.
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