D Ramakrishnaiah Works Contractor vs. The State Of Andhra Pradesh
Held
The Court found the assessment order invalid due to the admitted absence of the assessing officer's signature and DIN, relying on previous judgments and CBIC circulars. It held that such defects meant no proper service occurred, excusing the delay. The order was set aside and 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 the period 2022-2023, primarily arguing it lacked the assessing officer's signature and a Document Identification Number (DIN). The petitioner also contended the order was not properly served and levied an incorrect tax rate.
Key Issues
The key issues were the validity of a GST assessment order lacking the assessing officer's signature and a Document Identification Number (DIN), and the impact of such defects on proper service and the excusability of delay in challenging the order.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010244392026
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: 12846/2026 Between:
D RAMAKRISHNAIAH WORKS CONTRACTOR, WORKS CONTRACTOR,
GST -37AIZPR8582M2ZQ, REP. BY ITS PROPRIETOR, MR. D. RAMAKRISHNAIAH KOTAKANDURU, ALLAGADDA MANDAL, KURNOOL DISTRICT, ANDHRA PRADESH PIN CODE -518543
...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 FAC NANDYALLL CIRCLE, D.N0.25/3A 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KURNOOL
The judgment continues below.
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