Venlcata Durga Malleswara Traders Vs State Of Andhra Pradesh and Others (Andhra Pradesh High Court)
In the case of Venlcata Durga Malleswara Traders Vs State of Andhra Pradesh and Others, the Andhra Pradesh High Court reviewed a GST assessment order (Form GST DRC-07) issued by the second respondent for the financial year 2017-18. The petitioner contested the validity of the order on grounds that it lacked the signature of the assessing officer and the Document Identification Number (DIN). The absence of these elements was acknowledged by the Government Pleader representing the Commercial Tax department.
The court referenced prior judgments, including A.V. Bhanoji Row vs. Assistant Commissioner (ST) and M/s. SRK Enterprises vs. Assistant Commissioner (ST), which established that an unsigned assessment order is invalid and cannot be rectified under Sections 160 and 169 of the GST Act. Similarly, the Supreme Court ruling in Pradeep Goyal Vs Union of India deemed orders without a DIN as non-est. Following these precedents, the court set aside the impugned assessment order while granting the assessing officer the liberty to reissue a valid order with proper notice and procedural compliance. The period covered by the invalid order was excluded from the limitation timeline, ensuring procedural fairness.
