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 and non-est. The Court relied on previous judgments and a circular from the CBIC.
Facts
The petitioner received an assessment order under the GST Act for the financial year 2021-22. This order was challenged on grounds including the absence of the assessing officer's signature and a DIN number.
Key Issues
Whether an assessment order is valid without the signature of the assessing officer and a DIN number. The impact of such omissions on the validity of GST proceedings.
Sections Cited
Section 73, 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 TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30189 OF 9n9d Between: M/s. Sai Power Constructions, A partnership firm office at 9 57 N 31 Sideg M Complex, Vempalli, Pulivendula, YSR Kadapa, Andhra Pradesh - 516390 Represented by its Partner P Rajasekhar, S/o. P V Seshaiah Shetty Aged about 61 years, R/0. Hyderabad ...PETITIONER AND 1. The Deputy Assistant Commissioner (ST), Pulivendula Circle Kadapa Division, Andhra Pradesh.
Assistant Commissioner (ST), Pulivendula Circle Andhra Pradesh. Kadapa Division, ...RESPONDENTS / Petition under Article 226 of the Constitution of India 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 the nature of a writ of mandamus declaring the Show Cause No. DRC-01 bearing Ref No. ZD3709230105020 dated consequent order under Section 73 dated 30-04-2024 bearing Reference No. ZD370424040422U passed by the Respondent No. year 2021-22 as bein
The judgment continues below.
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