Y Harikumar Reddy Works Contractor vs. The State Of Andhra Pradesh
Held
The Court held that the absence of the assessing officer's signature and DIN rendered the assessment order invalid, citing precedents and a CBIC circular. It further ruled that an order without a signature does not constitute valid service under Rule 26(3) of the CGST Rules, thereby negating the argument of delay. The Court set aside the order and remanded the matter 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 2023-2024, primarily on the grounds that it lacked the assessing officer's signature and a Document Identification Number (DIN). The petitioner also contended that the show cause notice and order were not properly served and that a higher tax rate was levied.
Key Issues
The key legal issues were the validity of an assessment order lacking the assessing officer's signature and a Document Identification Number (DIN), and whether an unsigned order constitutes valid service under the GST Act and Rules.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010249252026
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: 13103/2026 Between:
Y HARIKUMAR REDDY WORKS CONTRACTOR, WORKS CONTRACTOR,
GST -37BCZPR5745R1Z2, REP. BY ITS PROPRIETOR, MR. Y. HARIKUMAR REDDY 1/101, MAIN ROAD, BONDALADINNE KOILAKUNTLA-518196, NANDYAL, KUNROOL DISTRICT 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 ...PETITIONER
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, KURICHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, D.N0.25/3A 3B, MSR COMPLEX, OPPAPSRTC BUS STAND, N
The judgment continues below.
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