Sierra Software Systems And Solutions vs. The State Of Ap
Held
The Court held that the absence of a signature and DIN number renders the assessment order invalid and non-est. Following previous judgments, the impugned order was set aside.
Facts
The petitioner challenged an assessment order in Form GST DRC-07 issued by the respondent under the GST Act. The challenge was based on the order being unsigned and lacking a DIN number.
Key Issues
Whether an assessment order under the GST Act is invalid if it is unsigned and lacks a DIN number?
Sections Cited
Section 74, 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 DECEMB^P TWO THOUSAND AND TWENTY FOUR ’ PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO O AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 29977 OF 2024 Between; M/s. Sierra Software Systems And Solutions, Regd. Office at D. No. 31/23/1/4, Bhavani Plaza, Marutbi Nagar, Vij ayawada520004 Rep. by its Proprietor Sri KV Subramanyam. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept, Velagapudi, Amaravati
The Assistant Commissioner (ST), Gandhi Nagar Circle, Vijayawada ...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, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned unsigned FORM DRC - 07 Dt. 28.04.2023 issued under Sec. 74 of GST Act, 2017 issued by the 2nd Respondent for the year 2019-20, and 2020-21 as illegal, arbitrary, violative of the provisions of GST Act 2017, void non-est in the eyes of
The judgment continues below.
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