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.
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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
