Sai Power Constructions vs. The Deputy Assistant Commissioner(St)
Held
The Court held that the absence of the assessing officer's signature and the DIN number renders the assessment order invalid. Following previous judgments and a Supreme Court decision, such defects are not rectifiable and make the order non est.
Facts
The petitioner challenged an assessment order issued under the GST Act for the financial year 2019-20. The challenge was based on the absence of the assessing officer's signature and a DIN number on the order.
Key Issues
The key issues were whether an assessment order lacking the assessing officer's signature and a DIN number is valid, and if such defects can be rectified.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
\' IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30778 OF 2024 Between: M/s. Sai Power Constructions, A partnership firm office at 9 57 N 31, Sideg M Complex, Vempalli, Pulivendula, YSR Kadapa, Andtoa Pradesh - 516390 Represented by its Partner P Rajasekhar, S/o. P V Seshaiah Shetty, Aged about 61 years, R/o. Hyderabad ...PETITIONER AND 1. The Deputy Assistant Commissioner(ST), Pulivendula Circle, Kadapa Division, Andhra Pradesh.
Assistant Commissioner (ST), Pulivendula Circle, Kadapa Division, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice in Form No. DRC-01 bearing Ref No. ZD370923010507E dated 17-09-2023 and its consequent order under Section 73 dated 30-04-2024 bearing Reference No.
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