Radha Madhav Automobiles Private Limited vs. The State Of Andhra Pradesh
Held
The High Court held that the absence of a signature and DIN number on assessment orders renders them invalid and non-est in the eyes of the law. Following previous judgments, the Court set aside the impugned orders.
Facts
The petitioner challenged assessment orders issued under the GST Act, arguing they were illegal and void because they lacked the assessing officer's signature and a DIN number. The respondents conceded that these defects were present in the impugned orders.
Key Issues
Whether assessment orders under the GST Act are invalid if they lack the assessing officer's signature and a DIN number.
Sections Cited
Section 160, Section 169
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 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 31359 OF 2024 Between:
Radha Madhav Automobiles Private Limited, Having Registered Office at Ramavarapadu, Vijayawada, NTR District, Represented by its Director, Maganti Venkata Srinivas. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Department Velagapudi, Amaravti
Additional Commissioner (ST), Appellate Authority Vijayawada.
The Assistant Commissioner (ST), Benz Circle, Vijayawada. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstancesstated in the affidavitfiled therewith,the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declare a. the impugned unsigned Summary of Order vide FORM GST DRC - 07 Dt. 12.01.2022 passed by the 3 Respondent as being as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-es
The judgment continues below.
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