Sd Exports 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. Following previous judgments, the Court set aside the impugned orders.
Facts
The petitioner challenged assessment orders issued under the GST Act, arguing 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 are invalid due to the absence of 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: 31388 OF 2024 Between: M/s. Exports, Sy. No. 36, Main Road Chimakurthy, Prakasam District Rep. by its Sole Proprietor Sri Thumu Ramana Reddy ...Petitioner AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati
The Deputy Commissioner (ST) (Audit), Nellore Division, Nellore
The Deputy Assistant Commissioner (ST) - II, O/o. The Asst. Commissioner (ST) Circle - II, Ongole, Nellore Division, Nellore
The Canara Bank, Chimakurthy Branch, Nellore Rep. by its Branch Manager ...Respondents 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 to issue an appropriate Writ, Order or Direction particularly one in the nature of WRIT OF MANDAMUS declaring the impugned A. Summary of Show Cause Notice issued U/s. 74 of APGST Act, 2017 in Ref. No. AD371120007
The judgment continues below.
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