Maddala Industries vs. Assistant Commissioner
Held
The Court held that assessment orders lacking the assessing officer's signature and a DIN are invalid, citing previous judgments and a CBIC circular. It also noted that service of an unsigned order is not valid as per Rule 26(3) of the CGST Rules. The Court set aside the impugned orders and remanded the matter to the Assessing Officer for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioners challenged assessment orders issued in Form GST DRC-07 and ASMT-13 under Section 62(1) of the CGST Act for the tax period 2020-2021. The primary grounds for challenge were the absence of the assessing officer's signature and the Document Identification Number (DIN) on the impugned orders.
Key Issues
Whether assessment orders issued without the assessing officer's signature and a Document Identification Number (DIN) are valid. Whether delay in challenging such orders should be condoned, especially when service is disputed due to lack of signature or reliance on portal uploads.
Sections Cited
Section 62(1) of the CGST Act, 2017, Sections 160 of the Central Goods and Service Tax Act, 2017, Sections 169 of the Central Goods and Service Tax Act, 2017, Rule 26(3) of the CGST Rules, 2017, Section 169(1)(d) of the GST Act, 2017
AI-generated summary — verify with the full judgment below
APHC010293332025
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 NOs: 14704, 14715, 14717, 14721, 14813 & 14857/2025 Between:
MADDALA INDUSTRIES, PLOT NO.5, BLOCK 43, INDIRA AUTONAGAR, IDA, GUNTUR 522 001, REPRESENTED BY ITS PARTNER MADDALA VEKATA VEERA RAGHAVAIAH.
...PETITIONER AND 1. ASSISTANT COMMISSIONER, MANGALAGIRI CIRCLE, GUNTUR DIVISION, GUNTUR.
ASSISTANT COMMISSIONER ST, PEDAKAKANI CIRCLE, GUNTUR I DIVISION, GUNTUR.
DEPUTY ASSISTANT COMMISSIONER ST, PEDAKAKANI CIRCLE, GUNTUR I DIVISION, GUNTUR.
STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SPECIAL CHIEF SECRETARY,
REVENUE DEPARTMENT (CT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI MANDAL, GUNTUR DISTRICT.
...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 topleased to issue a Writ or Order or direction particularly on in the nature o
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