M/S. Hindustan Construction Corporation vs. The Deputy Assistant Commissioner
Held
The High Court held that the absence of signatures and DIN numbers renders assessment orders invalid. Consequently, the impugned assessment orders were set aside.
Facts
The petitioners challenged assessment orders issued under the GST Act, alleging they were unsigned, lacked DIN numbers, and were passed without providing an opportunity for a hearing. The respondents conceded that the orders lacked signatures and DIN numbers.
Key Issues
Whether assessment orders are invalid due to the absence of signatures and DIN numbers, and if they were passed in violation of natural justice principles.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION Nos: 26665, 26670, 26674, 26720 & 26721 of 2024 WRIT PETITION NO: 26665 OF 2024 Between: Shri Tandava Krishna Jasti, D.No.77-16/1/11, LBS Nagar Road, Lakshmi Nagar, Payakapuram,Azitsingh Nagar, Vijayawada, Krishna, Andhra Pradesh, 520015. ...Petitioner AND 1. The Deputy Assistant Commissioner of State Tax, Gandhinagar Circle Vijayawada-ll Division, D.No 74-2-20, KMR Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada, - 520007. 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. 2. 3. ...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 a writ of mandamus or any other writ, direction or order quashing the proceedings of t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.