Maddala Industries vs. Assistant Commissioner
Held
The High Court, following precedents and a Supreme Court ruling, held that assessment orders lacking the assessing officer's signature and a DIN number are invalid. It 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
Maddala Industries challenged assessment orders issued under Section 62(1) of the CGST Act for the tax period September 2020. The petitioner contended that the orders were invalid due to the absence of the assessing officer's signature and a DIN number, and raised issues regarding the service of these orders.
Key Issues
Whether assessment orders issued without the assessing officer's signature and a DIN number are valid. Whether delay in challenging such orders should be condoned given the issues with service and portal access.
Sections Cited
Section 62(1), Section 160, Section 169, Section 169(1)(d), Rule 26(3)
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
The judgment continues below.
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