Maddala Industries Vs Assistant Commissioner, State Tax
Date: May 4, 2026
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): R RAGHUNANDAN RAO, TCD SEKHAR
Subject Matter
Assessment Orders Without Signature and DIN are Invalid and Must be Set Aside
Summary
The High Court set aside assessment orders issued in Form GST DRC-07 for the tax period 2020-2021. The orders were found to be invalid due to the absence of the assessing officer's signature and a Document Identification Number (DIN). The Court also…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The Court made the following common order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri S. Suribabu, the learned counsel for the petitioner and Sri S. A. V. Sai Kumar, the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner was served with order of assessments, in Form GST DRC-07, d…