Sri Bramaramba Mallikarjuna District Tribal Rural Development Society vs. The State Of Andhra Pradesh
Held
The Court, following its previous judgments, held that an assessment order without the assessing officer's signature is invalid. Acknowledging the practical difficulties faced by taxpayers with the GST portal and delayed challenges, the Court set aside the impugned order and remanded the matter for fresh assessment, conditional on the petitioner depositing 30% of the disputed tax.
Facts
The petitioner challenged a GST assessment order (Form GST DRC-07) and subsequent recovery notices (Form GST DRC-16), primarily arguing that the assessment order was invalid due to the absence of the assessing officer's signature. The respondents contended that the petition was delayed and that service via the portal was valid as per the Act.
Key Issues
The key issues were whether a GST assessment order is valid without the assessing officer's signature, the sufficiency of service of orders via the GST portal, and the maintainability of delayed challenges given practical difficulties faced by taxpayers.
Sections Cited
Section 160, Section 169, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010418672026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
MONDAY, THE 10th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22624 OF 2026 Between:
Sri Bramaramba Mallikarjuna District Tribal Rural Development Society,, Rep by its Proprietor, Mudavat Jivulanaik Yadavalli, Office at 2-4-120, Near ZP Guest House, Srisailam, Kurnool -518101. ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department, A.P. Secretariat, Velagapudi, Amaravati - 522238. 2. The Assistant Commissioner ST FAC, Nandyal I Circle, Kurnool Division, Andhra Pradesh. -518501
The Deputy Assistant Commissioner ST FAC, Markapur Circle, Nellore Division, Andhra Pradesh. 523316
The Sub Registrar, Dornala, Markapur District. 523331 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue a Writ of Mandamus or any other appropriate Writ, Order or 2
Direction
The judgment continues below.
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