M/S. Sierra Software Systems And Solutions vs. The State Of Andlua Pradesh
Held
The Court held that the absence of a signature on an assessment order renders it invalid, and an order without a DIN number is non-est and invalid. These defects cannot be rectified by other provisions.
Facts
The petitioner challenged assessment orders in Form GST DRC-07 for FY 2017-18 to 2019-20. The challenge was based on the absence of the assessing officer's signature and a DIN number on these orders.
Key Issues
Whether assessment orders lacking the assessing officer's signature and DIN number are valid under the GST Act.
Sections Cited
Rule 142(5), Section 160, Section 169
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) AT AMARAVATI FRIDAY, THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON-BLE SRI JUSTICE R RAGHUNANDAN AND the HON-BLE SRI JUSTICE MAHESWARA WRIT PETITION NO: 30605 OF 9n9d RAO KUNCHEAM Between: M/s. Sierra Software Systems 31/23/1/4, Bhavani Plaza, Maruthi its Proprietor Sri KV Subramanya and Solutions, Regd. Office at D. Nagar, Vijayawada520004 Rep. by No. m ...Petitioner AND 1 ■The State of Andhra Pradesh, “ (CT) Dept., Velagapudi, Amaravati
The Assistant Commissioner (ST), Seetharamapuram Vijayawada Rep by its Principal Secretary Revenue Circle, ...Respondents Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith be pleased to issue an praying that in the High Court may appropriate Writ, Order or Direction, P rticularly one in the nature of WRIT OF more MANDAMUS declaring the 4 impugned unsigned FORM GST DRC - 07 Dt. 19.08.2021 issued under Rule 142(5) of GST Act, 2017 issued by the 2nd Respondent for the FY 2017-18 vide Order no. ZD370821003608F, 2). FORM GST DRC - 07 Dt. 19.08.2021 issued under Rule 142(5) of GST Act,
The judgment continues below.
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