Kagga Pandu Ranga Rao v. Assistant Commissioner ST

The ruling in brief

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

Related rulings

Delhi High Court16 Sept 2026

For revenue

Katyani Exports v. Union of India

Where DGGI issued composite show-cause notice to 146 noticees in proceedings relating to alleged IGST refund and ITC fraud, Notification No. 2/2017 as amended by Notification No. 2/2022 was held to validly confer pan-India jurisdiction on officers for DGGI SCNs and circular allocating competent adjudicating officer was held to merely regulate allocation without conferring jurisdiction, therefore jurisdictional challenge was to be rejected GST: Where composite SCN arising from DGGI investigation was assigned to common adjudicating authority based on highest amount of demand criterion, such criterion was held objective, quantifiable and uniformly applicable with rational nexus to single and consistent adjudication of one cause, and its application did not involve impermissible sub-delegation or enlargement of jurisdiction GST: Where Additional Commissioner, CGST, Delhi acting as common adjudicating authority passed order against Haryana-registered petitioners, appellate forum was held to lie before Commissioner (Appeals) of Commissionerate where common adjudicating authority was posted as already notified under Table III of Notification No. 2/2017 and clarificatory circular merely reiterated said position

Delhi High Court16 Sept 2026

For revenue

RPP Infra Projects Ltd. v. Union of India

Where infrastructure company held registrations in multiple States administratively assigned to State authorities but was investigated by DGGI Kanpur for alleged cross-State invoice chains and issued a common SCN, such investigation and issuance by DGGI were valid as DGGI officers legally possess all-India powers irrespective of tax administrative allocation, hence jurisdictional objection was not to be sustained GST: Where petitioner challenged jurisdiction of Additional or Joint Commissioner, CGST Delhi North to adjudicate common SCN citing later notifications, since prior notification and circular empowered Delhi North to adjudicate based on highest tax demand in SCN falling within Delhi, and revised allocation still mapped relevant noticee to Delhi North, jurisdictional objection to allocation was to be rejected

Andhra Pradesh High Court20 Jul 2026

For assesseeRemanded

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

Related rulings

Delhi High Court16 Sept 2026

For revenue

The ruling in brief

Provisions considered

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Case details

Katyani Exports v. Union of India

RPP Infra Projects Ltd. v. Union of India

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Katyani Exports v. Union of India

RPP Infra Projects Ltd. v. Union of India

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST