Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GAYATRI ENTEIPRISES vs. THE STATE OF ANDHRA PRADESH AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Peddibhotla Venkata Sai Rajesh
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

GAYATRI ENTEIPRISES

Respondent THE STATE OF ANDHRA PRADESH AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 5, 2025
Order No.

WRIT PETITION NO. 2650/2025

Citation

2025(2) TAXREPLY 12628
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER The Court made the following Order :  ( Per Hon’ble Sri Justice R. Raghunandan Rao ) The petitioner was served with an assessment order, in Form GST DRC-01, dated 20.08.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21 to 2023-24. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-01, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer and does not contain DIN number, on the impugned assessment order. 4. The effect of the absence of the signature, on an assessment order was earlier considered by this Court....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)