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 on the assessment order renders it invalid and non-est in the eyes of the law. This is in line with previous High Court judgments and Supreme Court pronouncements.
Facts
The petitioner challenged an assessment order issued under the GST Act for the financial year 2018-19. The petitioner argued that the order was void and illegal because it lacked the signature of the assessing officer and a DIN number.
Key Issues
Whether an assessment order under the GST Act is valid without the signature of the assessing officer and a DIN number. Whether the absence of these elements makes the order void ab initio.
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: 30258 OF 2024 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/o. Hyderabad ...PETITIONER AND 1. The Deputy Assistant Commissioner (ST), Pulivendula Circle, Kadapa Division, Andhra Pradesh
Assistant Commissioner (ST), Pulivendula Circle, Kadapa Division, Andhra Pradesh ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying 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 in the nature of a writ of mandamus declaring the Show Cause Notice in Form No. DRC-01 bearing Ref No. ZD370923010508C dated 17-09-2023 and its consequent order under Section 73 dated 30-04-2024 bearing Reference No. ZD370424030
The judgment continues below.
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