M Venkata Subba Reddy Works Contractor vs. The State Of Andhra Pradesh
Held
The High Court held that the absence of the assessing officer's signature and DIN rendered the assessment order invalid, citing previous judgments and a CBIC circular. It also noted that service without a signature is not valid as per Rule 26(3) of the CGST Rules. The Court set aside the 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 period 2023-24, primarily due to the absence of the assessing officer's signature and Document Identification Number (DIN) on the order, and alleged non-service. The petitioner also contested the levied tax rate, interest, and penalty.
Key Issues
Whether an assessment order lacking the assessing officer's signature and Document Identification Number (DIN) is valid, and whether uploading an unsigned order on the portal constitutes valid service under the GST Act.
Sections Cited
Section 160, Section 169, Section 169(1)(d), Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010249322026
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: 13067/2026 Between:
M VENKATA SUBBA REDDY WORKS CONTRACTOR, GST - 37FDOPSQ423R2Z6, REP. BY ITS PROPRIETOR, MR. M.V. SUBBA REDDY 1-1, MAIN ROAD, BOYALAKUNTIA POST SIRIVELLA MANDAL, NANDYAL - 518583, 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 DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, D.N0.25/3A AND 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KUNRO
The judgment continues below.
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