M/S. Akula Mahaboob Saheb vs. State Of Andhra Pradesh
Held
The High Court held the assessment order invalid for lacking the assessing officer's signature and DIN, citing established precedents and CBIC circulars. It also ruled that an unsigned order is not considered served, excusing the delay in filing the petition. The Court set aside the order and remanded the matter for fresh assessment.
Facts
A works contractor challenged an assessment order for the period 2022-23, arguing it was invalid due to the absence of the assessing officer's signature and Document Identification Number (DIN). The petitioner also contended that the show cause notice and assessment order were not properly served.
Key Issues
Whether an assessment order is valid if it lacks the assessing officer's signature and Document Identification Number (DIN). Whether an unsigned order constitutes valid service under GST law, affecting the limitation period for challenge.
Sections Cited
Section 160, Section 169, Section 169 (1) (d), Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010247932026
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: 12907/2026 Between:
M/S. AKULA MAHABOOB SAHEB, WORKS CONTRACTOR, GST - 37BRIPA0132K1Z4, REP. BY ITS PROPRIETOR, MR. A. MAHABOOBSAHEB 4/135, MAIN ROAD, PEDDACHINTAKUNTA- 518543 NANDYAL, KUNROOL 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.N0.25/3A AND 3B, MSR COMPLEX, OPP. APSRTC BUS STAND, NANDYAL -518501 KURNOOL
The judgment continues below.
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