V Pakkir Reddy Idamakanti vs. The State Of Andhra Pradesh
Held
The High Court held that the absence of the assessing officer's signature and a DIN rendered the assessment order invalid, relying on previous judgments and a CBIC circular. It set aside the impugned 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 2022-23, primarily on the grounds that it lacked the assessing officer's signature and a Document Identification Number (DIN). The petitioner also contended issues with the show cause notice and the tax rate levied.
Key Issues
Whether an assessment order lacking the assessing officer's signature and a Document Identification Number (DIN) is valid, and whether delay in challenging such an order should be condoned.
Sections Cited
Section 160, Section 169, Rule 26(3) of the CGST Rules, 2017
AI-generated summary — verify with the full judgment below
APHC010244462026
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: 12786/2026 Between:
V PAKKIR REDDY IDAMAKANTI, GSTN-37AAVPI6903K1Z4 REP. BY ITS PROPRIETOR, SRI V. PAKKIR REDDY IDANNAKANTI D.NO.3/562/2 MAIN ROAD, RAMAPURAM VILLAGE OWK MANDAL, KURNOOL DISTRICT PIN CODE - 518122, 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 KURNOOL
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.