Case: M/s. Pedda Masthan Enterprises v. The Assistant Commissioner ST & Ors.
Court: Andhra Pradesh High Court, Division Bench
Case No.: W.P. No. 1363 of 2026
Date: 31 January 2026
Coram: Justice R. Raghunandan Rao and Justice T.C.D. Sekhar
Outcome: Writ Petition Dismissed
Background
The Andhra Pradesh High Court dismissed a writ petition challenging a GST assessment order dated 28 October 2023 and the corresponding summary in Form DRC-07 dated 26 December 2024.
The petitioner, a registered dealer engaged in trading ferrous waste, scrap and re-melting scrap ingots of iron and steel, was proceeded against under Section 74 of the GST Act for the period August 2022 to February 2023. The petitioner contended, inter alia, that the assessment order was unsigned and that the DRC-07 did not contain a Document Identification Number (DIN).
High Court’s Findings
The Division Bench rejected the challenge. Referring to its earlier decision in W.P. No. 14874 of 2025, the Court observed that Form GST DRC-01 and Form GST DRC-07 issued electronically cannot be generated unless digitally signed by the issuing authority.
The Court found that the impugned DRC-07 contained Reference Number ZD3712240385479 (RFN). It held that the presence of the RFN was sufficient to establish digital authentication and rejected the contention that the summary order lacked a DIN/Reference Number.
The Court also noted that the assessment order had been uploaded on the portal in October 2023 and the summary order on 26 December 2024. Despite having access to the portal, the petitioner offered no explanation for the delay in approaching the High Court.
Accordingly, the Court held that the petition was also liable to be dismissed on the ground of laches and found no merit in the grounds raised.
Final Decision: The writ petition was dismissed with no order as to costs.
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