Facts of the Case

The petitioner, M/s Merco Infrastructure Private Limited, Tenali, was subjected to an assessment order dated 30.04.2024 under Section 73(5) of the CGST/SGST Act for the financial year 2018-19, passed by the Assistant Commissioner (ST), Tenali Circle. The petitioner also challenged Notification No.56/2023-Central Tax dated 28.12.2023 and the corresponding State G.O.Ms.No.221 dated 17.05.2023, issued under Section 168A of the CGST Act extending the limitation under Section 73(10) for FY 2018-19, as well as the validity of Section 16(4) of the CGST/SGST Act restricting the time limit for availing Input Tax Credit.

Issues Involved

  1. Whether the impugned assessment order is barred by limitation, given the challenge to the validity of Notification No.56/2023 and G.O.Ms.No.221 extending time under Section 168A.
  2. Whether the assessment order is invalid for absence of DIN and the assessing officer's signature.
  3. Whether Section 16(4) of the CGST/SGST Act, restricting the time limit for availing ITC, is constitutionally valid.

Petitioner's Arguments

  • The impugned order, passed on 30.04.2024, was beyond the limitation period expiring 31.03.2023, relying on an extension under G.O.Ms.No.221 which did not meet the force majeure requirements of Section 168A.
  • The order did not contain a DIN number or the signature of the assessing officer.
  • Section 16(4) of the CGST/SGST Act was violative of Articles 14, 19(1)(g) and 300-A of the Constitution, or alternatively, was merely procedural and overridden by Section 16(2).

Respondent's Arguments

  • The Government Pleader for Commercial Tax defended the assessment as validly passed within the extended limitation permitted under Notification No.56/2023 and G.O.Ms.No.221.

Court Order / Findings

  • The Division Bench relied on its earlier rulings in A.V. Bhanoji Row, M/s. SRK Enterprises and M/s. SRS Traders, holding that absence of the assessing officer's signature renders an assessment order invalid, and on Pradeep Goyal vs Union of India along with Cluster Enterprises and Sai Manikanta Electrical Contractors, holding that absence of a DIN number requires the order to be set aside.
  • The impugned assessment order was set aside on the twin grounds of absence of DIN and signature, and since the order was being set aside on this short ground, the Court expressly left open the question of limitation and the validity of G.O.Ms.No.221, as well as the challenge to Section 16(4).
  • The writ petition was disposed of with no order as to costs, without deciding the constitutional challenge.

Important Clarification

  • Where an assessment order suffers from the fundamental defects of missing DIN and missing signature of the assessing officer, courts will set it aside on that short ground alone, without needing to decide larger constitutional or limitation challenges raised in the same petition — leaving such questions open for a future, appropriate case.

Sections Involved

  • Section 73(5), Central Goods and Services Tax Act, 2017 — determination of tax not paid.
  • Section 168A, CGST Act, 2017 — power to extend time limits in special circumstances.
  • Section 16(4), CGST Act, 2017 — time limit for availing Input Tax Credit (validity question left open).

Decision – In Favour of

In favour of the Assessee — the assessment order was set aside for absence of DIN and signature, with the limitation and Section 16(4) questions left open.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No: 16537 of 2024
Coram: Hon'ble the Chief Justice Dhiraj Singh Thakur and Hon'ble Sri Justice R. Raghunandan Rao
Date of Order: 10.07.2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.