Narayana Sakamuri vs. The Deputy Assistant Commissioner
Held
The High Court set aside the impugned assessment order, finding it invalid due to the absence of the assessing officer's signature and a DIN, citing previous judgments. The matter was remanded back to the Assessing Officer for fresh adjudication after providing a hearing opportunity, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a GST assessment order issued under Section 74 of the CGST/SGST Act, 2017, demanding tax, interest (Section 50), and penalty for the tax period 2020-21. The challenge was primarily based on the order lacking the assessing officer's signature and a Document Identification Number (DIN).
Key Issues
The key legal issues were the validity of an assessment order lacking the assessing officer's signature and a DIN, and the sufficiency of service of such orders via the GST portal, particularly concerning delays in challenging them.
Sections Cited
Section 74, Section 50, Section 160, Section 169, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010211132026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE TWENTY EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11658/2026 Between:
NARAYANA SAKAMURI, FLAT NO. 102, GRAND LIVE IN APARTMENT, KONDAYAPALEM, VANAMTHOPU CENTRE, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH-524004. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, NELLORE-I CIRCLE, NELLORE DIVISION, ANDHRA PRADESH. -524001
THE JOINT COMMISSIONER ST, NELLORE DIVISION, ANDHRA PRADESH.524001
THE ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.520002
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238
...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, Order or direction particularly one in the nature WRIT OF M
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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.