Pdm Infratech INDIA Private Limited vs. The Assistant Commissioner Of State Tax
Held
The Court, following previous judgments, held that the absence of the assessing officer's signature renders the assessment order invalid. It set aside the impugned order and remanded the matter back to the Assessing Officer for fresh assessment after providing a personal hearing, subject to the petitioner depositing 30% of the disputed tax.
Facts
The petitioner challenged an assessment order (Form GST DRC-07) dated 25.07.2020, demanding Rs. 4,60,695/-, on the grounds that it lacked the assessing officer's signature and no opportunity for personal hearing was provided. The respondents contended delay in filing the writ petition and that service was effected by uploading the order on the portal.
Key Issues
The key issues were the validity of an assessment order lacking the assessing officer's signature and the impact of not providing a personal hearing. The Court also considered whether uploading an order on the GST portal constitutes valid service and the maintainability of delayed challenges to such orders.
Sections Cited
Section 74, Section 75(4), Section 160, Section 169, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010354872026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 30th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19266 OF 2026 Between:
PDM INFRATECH INDIA PRIVATE LIMITED, Represented b its Managing Director Shri Venkata krishnam Raju Kolukuluri, Addressed at Door No. 3- 82/1, Surya Mahal Road, Vakalapudi Street , Kakinada, East Godavari District, Andhra Pradesh - 533 005. ...Petitioner AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, China Waltair Circle, Visakhapatnam I Division, D. No 2-7/3, Flat No.21, Rajiv Nagar, Old Dairy Farm (PO), Visakhapatnam, Andhra Pradesh - 530 040. 2. The Assistant Commissioner of State Tax, Bheemili Circle, Visakhapatnam- I Division, D.No. 1-45/1B,100 feet road, Kommadi village, Madhurwada, Visakhapatnam, Andhra Pradesh- 530048
The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Taxes) A.P. Secretariat, Velagapudi - 522
Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Bloc
The judgment continues below.
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