Cause title — parties, addresses and appearances
APHC010119652026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE ELEVENTH DAY OF MARCH
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6708/2026
Between:
1. M/S.
EDIFICE
(BHARAT)
PRIVATE
LIMITED,,
22/108,
NAGALAKATTA STREET, JAMMALAMADUGU, YSR DISTRICT -
516434, ANDHRA PRADESH, REP. BY ITS DIRECTOR, D. SURESH
BABU.
...PETITIONER
AND
1. THE ASSISTANT COMMISSIONER ST, PRODDATUR- II CIRCLE, D.
NO.
22/586,
RAMESWARAM
ROAD,
VASANTHAPETA,
PRODDATUR, KADAPA DISTRICT - 516164, ANDHRA PRADESH.
2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL
SECRETARY
TO
THE
GOVERNMENT,
REVENUE
(CT)
DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI,
GUNTUR DISTRICT, ANDHRA PRADESH.
3. THE UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI - 110001.
...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 an appropriate Writ, Order or Direction, more
2
RRR, J & TCDS, J
W.P.No.6708 of 2026
particularly in the nature of MANDAMUS declaring that the impugned
Assessment, Penalty and Interest Order, vide 'Summary of the Order' in Form
GST DRC-07, bearing Reference No. ZD3712250342340, dated 26-12-2025,
passed by the First Respondent u/S. 74 of the IGST, CGST and SGST Acts,
2017, for the F.Y. 2023-24 (up to February, 2024), which does not contain
DIN, and does not contain either physical or digital signature, is invalid, non-
est deemed to have never been issued, contrary to law, and illegal and even
on merits not sustainable, and consequently set aside the same and pass
IA NO: 1 OF 2026
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased
pleased to grant stay of all further proceedings, including collection of tax,
interest and penalty pursuant to the impugned Assessment, Penalty and
Interest Order vide “Summary of the Order” in Form GST DRC-07, bearing
Reference No. ZD3712250342340, dated 26-12-2205, passed by the First
Respondent for the F.Y. 2023-24 (up to February, 2024) passed by the First
Respondent, u/S. 74(9) of the IGST, CGST & SGST Acts, 2017, for the F.Y.
2023-24 (up to February, 2024), and pass
Counsel for the Petitioner:
1. G NARENDRA CHETTY
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
RRR, J & TCDS, J
W.P.No.6708 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri G. Narendra Chetty, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
2.The petitioner was served with an order of assessment, dated 26.12.2025, along with a summary of the said order. The petitioner has now moved this Court, assailing the said order on two grounds, namely – the order did not contain a Document Identification Number and the summary of the order does not contain either any physical or digital signature.
3.A perusal of the documents would show the ground that there is no Document Identification Number on the order would not survive. However, the fact remains that the signature of the Assessing Officer is not available on the summary of the order.
4.Consequently, the summary of the order is set aside, leaving it open to the respondents to take steps for issuing a fresh summary of the order, along with a proper signature affixed on the said order. Accordingly, this Writ Petition is allowed. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date: 11.03.2026 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No.: 6708 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
