M/S. Sri Divyamamba Transport vs. The Assistant Commissioner (St)
Held
The High Court set aside the assessment order, holding that the absence of the assessing officer's signature rendered it invalid, a defect not curable by Sections 160 and 169 of the CGST Act. Acknowledging practical difficulties with portal service and balancing hardships with tax administration, the Court remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
M/s. Sri Divyamamba Transport challenged an assessment order (Form GST DRC-07) demanding Rs. 35.36 lakhs for the tax period 2021-22, primarily on the ground that it lacked the assessing officer's signature. The petitioner also argued that the order was not properly served, having only been uploaded on the GST portal.
Key Issues
The key legal issues were the validity of an assessment order lacking the assessing officer's signature and the sufficiency of service of such an order solely through uploading on the GST portal, especially in cases of delayed challenge.
Sections Cited
Sections-160, Section 169, Section 169(1)(d) of the Central Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010306432026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16356/2026 Between:
M/S. SRI DIVYAMAMBA TRANSPORT, REP. BY ITS MANAGING PARTNER DUDDUGUNTA ANURADHA, W/O DUDDUGUNTA HARICHANDRAREDDY, AGED ABOUT 54 YEARS, PLOT 25, MINI BYPASS ROAD, WOOD COM LEX S.P.S.R. NELLORE,, ANDHRA PRADESH, 524004
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NELLORE - II CIRCLE, NELLORE DIVISION, ANDHRA PRADESH.-524001
THE ASSISTANT COMMISSIONER ST, NELLORE - III CIRCLE, NELLORE DIVISION, ANDHRA PRADESH.-524001
THE JOINT COMMISSIONER ST, NELLORE DIVISION, ANDHRA PRADESH.-524001
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.- 522238
2 RRR, J & GTK, J W.P.No.16356 of 2026
...RESPONDENT(S): Petition under Article 226 of th
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