Principle Of Unjust Enrichment Does Not Apply To Refund Of Electronic Cash Ledger : Andhra Pradesh High Court

The Andhra Pradesh High Court has quashed the GST assessment orders citing absence of the signature of Assessing Officer and non-mentioning of the DIN number in the assessment order.

The bench of Justice R Raghunandan Rao and Justice Maheswara Rao Kuncheam has set aside the assessment orders in Form GST DRC-0 issued by the department, with liberty to conduct fresh assessment, after giving notice and by assigning a signature to the orders.

The petitioner/assessee was served with assessment orders in Form GST DRC-07 passed by the department, under the Goods and Service Tax Act, 2017 for the period 2018-19 to 2020-21 respectively. 

These assessment orders, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the signature of the assessing officer and also DIN number on the impugned assessment orders.

The department submitted that there are no signatures of the assessing officer and does not contain DIN numbers, on the assessment orders.

The court held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. The court allowed the appeal.

Read More: ICAI Announces Empanelment Of Chartered Accountant Firms/LLPs For Year 2025-2026

Case Details

Case Title: Sd Exports Versus The State Of Andhra Pradesh and Others

Case No.: Writ Petition No: 31388/2024

Date: 31.12.2024

Counsel For Petitioner: Peddibhotla Venkata Sai Rajesh

Counsel For Respondent: GP

Mariya Paliwala
Leave a Reply

Your email address will not be published. Required fields are marked *

You May Also Like

Income Tax Dept. Defrauded By Scammer 60 Times: Scammer Deployed By Aggrieved Businessmen On Commission Basis

Kamlesh Shah, a resident of Science City Road, has been implicated in…

Dept. Can’t Take Action Solely Based On Commissionerate Investigation: Jammu & Kashmir And Ladakh High Court

The Jammu & Kashmir and Ladakh High Court has held that the…
iPhone Smuggling

BREAKING | iPhone Smuggling | CGST Delhi Busts Fraud Of Rs. 1285 Crore, Rs. 2.05 Crore Cash Recovered In Raid

In the iPhone Smuggling case, the CGST Delhi has busted the fraud…

Limitation Period For Challenging GST Assessment Order Starts Ticking From The Date Of Rectification Application Rejection: Madras High Court 

The Madras High Court has held that the limitation period for challenging…