Mekala Sudhakar Vs Deputy Assistant Commissionerstate Tax and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court has set aside several Goods and Services Tax (GST) assessment orders issued to Mekala Sudhakar, ruling them invalid due to the absence of the Assessing Officer’s signature and a Document Identification Number (DIN). The decision, delivered on May 29, 2025, by a Division Bench, reinforces the mandatory nature of these procedural requirements for official communications under the GST Act.
The petitioner, Mekala Sudhakar, had challenged multiple assessment orders in Form GST DRC-07, issued by the Deputy Assistant Commissioner (State Tax) for periods in July, September, October, and November 2023. Among other grounds, the petitioner specifically highlighted the lack of the Assessing Officer’s signature and a DIN on the impugned orders. The petitioner also stated that their account had been attached for recovery of the amounts.
The learned Government Pleader for Commercial Tax confirmed to the court that the challenged assessment orders indeed lacked both the Assessing Officer’s signature and a DIN.
Judicial Precedents Cited:
The High Court’s ruling drew upon a series of prior judgments, both from its own benches and the Supreme Court, to establish the procedural necessity of a signature and DIN.
