M/S Royal Stones vs. Thse Assistant Commissioner State Taxes
Held
The High Court, following its precedents, held that an unsigned assessment order is invalid and cannot be rectified by Sections 160 & 169. It set aside the impugned order and remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed penalty and interest.
Facts
M/s Royal Stones challenged a GST assessment order for 2021-24, arguing it was invalid due to the absence of the assessing officer's signature, being a composite order for multiple years, and improper service. The petitioner also cited gross violation of natural justice.
Key Issues
The key legal issues were the validity of a GST assessment order lacking the assessing officer's signature and the sufficiency of service of such an order by uploading it on the portal, especially when challenged with delay.
Sections Cited
Section 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 : APHC010313622026
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: 16417/2026 Between:
M/S ROYAL STONES, REP. BY ITS PROPRIETOR, MR. N. SITHA RAMAIAH SY.NO.27/3A, BUDAWADA, CHIMAKURTHY-523226 PRAKASAM DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THSE ASSISTANT COMMISSIONER STATE TAXES, ONGOLE -II CIRCLE,
D.NO.37-1-401,2ND FLOOR, VIJAYA COMPLEX, DHARAVANI THOTA, ONGOLE,- 523002 PRAKASAM DISTRICT, ANDHRA PRADESH
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE) NORTH BLOCK NEW DELHI 110001
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court m
The judgment continues below.
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