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SAI POWER CONSTRUCTIONS vs. THE DEPUTY ASSISTANT COMMISSIONERST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
M. Naga Deepak
Res. Counsel
---

Petitioner / Applicant

SAI POWER CONSTRUCTIONS
Respondent THE DEPUTY ASSISTANT COMMISSIONERST AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 31, 2024
Order No.

WRIT PETITION NO: 30778/2024

Citation

2024(12) TAXREPLY 12191
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ORDER

ORDER PER (HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) 1. The petitioner was served with an assessment order, in Form GST DRC-07, dated 30.04.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019 to 2020. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, 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, in the case of A.V. Bhanoji Row Vs. The Assis....

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