High Court of Andhra Pradesh15 June 2026

GSN Granites v. Assistant Commissioner ST

For assesseeRemanded

WRIT PETITION NO. 14368 OF 2026

The ruling in brief

Where petitioner challenged assessment order as unsigned and only portal upload was relied upon as service, absence of assessing officer's signature could not be cured by service provisions or portal-based delivery, thus impugned assessment order was invalid, and writ was entertainable on deposit of 20 percent of disputed tax, necessitating remand for fresh adjudication after hearing

Provisions considered

Section 160, read with section 169, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017 - Rule 26 of Central Goods and Services Tax Rules, 2017/Andhra Pradesh Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Andhra Pradesh High Court20 Jul 2026

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Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Where assessee challenged summary assessment order lacking both signature of Assessing Officer and Document Identification Number, such procedural defects were found not curable under sections 160 or 169, and signature on assessment order was mandatory, rendering impugned unsigned assessment order inherently invalid and liable to be set aside

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Kagga Pandu Ranga Rao v. Assistant Commissioner ST

Where assessment order was issued and uploaded without mandatory Document Identification Number despite CBIC circular, such omission rendered order non-est and invalid, and uploading on portal could not cure defect, making assessment liable to be set aside with liberty for fresh assessment after due notice and DIN assignment

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CGST S.160

GSN Granites v. Assistant Commissioner ST

The ruling in brief

Provisions considered

GSN Granites v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

Siri Constructions v. Assistant Commissionerst

Read the full analysis