Maddala Industries vs. Assistant Commissioner
Held
The Court held that assessment orders lacking the assessing officer's signature and a DIN number are invalid, citing previous judgments and a Supreme Court ruling. It also found that such orders are not considered properly served under Rule 26(3) of the CGST Rules, excusing the delay in filing. The impugned orders were set aside and the matter remanded for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
Petitioners challenged assessment orders in Form GST DRC-07 issued under Section 62(1) of the CGST Act, alleging they lacked the assessing officer's signature and a DIN number. The respondents contended the petitions were delayed, while petitioners argued there was no proper service due to these defects.
Key Issues
Whether assessment orders issued without the assessing officer's signature and a DIN number are valid, and if the delay in challenging such orders is excusable when proper service is disputed.
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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