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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDANRAO, T.C.D.SEKHAR
Kudos Facililty Services, Represented By Its Managing partner Bhagavan Chekuri – Appellant
Versus
State Of Andhra Pradesh, Rep. By Its Principal Secretary – Respondent
ORDER :
T.C.D. Sekhar, J.
1. The present writ petition is filed questioning the assessment order dt.12.06.2024 and consequent notice of attachment in Form GST DRC-16, dt.19.12.2025 issued by the 3rd respondent as illegal, on the ground that the assessment order does not contain DIN and the notices issued prior to the passing of assessment order do not contain signature.
2. The petitioner is a registered dealer under Goods and Service Tax Act, 2017 and it engaged in the business of supply of man power services to APSRTC. It is further case of the petitioner that, the 3rd respondent having noticed the discrepancies in the returns filed by the petitioner, issued pre- show cause notice in Form DRC-01A, dt.22.12.2023 in relation to period 2019-2020. Thereafter, the 3rd respondent issued show cause notice in Form DRC-01, dt.02.12.2023 proposing to levy tax, penalty and interest. It is further case of the petitioner that the notices issued by the 3rd respondent could not verify inasmuch as it had no proper knowledge to verify the same in the portal. Apart from the same, it is stated that the Managing Partner of the petitioner was unwell. As no objections were filed, the 3rd respondent procee
The absence of a Document Identification Number (DIN) does not invalidate an assessment order under the Goods and Services Tax Act if a valid Reference Number is present.
In the context of digital orders, the presence of Reference Number (RFN) suffices for validity despite absence of Document Identification Number (DIN), emphasizing established digital signing practic....
A registered dealer cannot justify the delay in filing a writ petition based on claims of not receiving notices when proper service methods prescribed by law were followed.
Documents lacking requisite signatures from proper officers are invalid under GST regulations, upholding judicial precedents that highlight procedural integrity.
The court held that service of notices via an online portal under an unusual column is insufficient, violating principles of natural justice, leading to the annulment of the ex parte order.
Registered dealers must actively monitor their compliance status, as service through authorized digital portals is deemed sufficient for notification of legal actions.
Valid service of assessment orders is crucial for enforcing tax recovery measures such as attachment notices under relevant tax acts.
Unsigned orders uploaded on the GST Portal are valid due to proper authentication, and the petitioner failed to show due diligence in addressing tax obligations post-registration cancellation.
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