Shri Sreenivasa Rao Vattem vs. The Deputy Assistant Commissioner Of State Tax
Held
The Court held that the absence of a signature and DIN number renders the assessment order invalid and non-est. Following previous judgments and Supreme Court pronouncements, such defects cannot be rectified under the GST Act.
Facts
The petitioner challenged an assessment order issued in Form GST DRC-07, arguing it lacked the assessing officer's signature and a Document Identification Number (DIN). A recovery notice was also issued based on this order.
Key Issues
Whether an assessment order under the GST Act is invalid if it lacks the assessing officer's signature and a DIN number.
Sections Cited
Sections-160, 169
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR A 0 4 fO I ■Cl PRESENT O HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 29805 OF 2024 \ Between: Shri Sreenivasa Rao Vattem, 33-625/5, Santhi Nagar, Purushothamapatnam Chilakaluripet, Guntur, Andhra Pradesh - 522 616 ...PETITIONER AND The Deputy Assistant Commissioner of State Tax, Sattenapalli Circle, Guntur - II Division, D.No. 11-5-2002, 0pp.
Ravela Venkata Rao Hospital, Raghuramnagar, Sattenapalle - 522 403.
The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department, A.P. Secretariat, Velagapudi.
Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi 1. 2. 3. ...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 of mandamus or any other writ. direction or order quashing the proceedings of the 1st Respondent in Order issued in Form GST DRC-07 dated 20.11.20
The judgment continues below.
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