S N Traders vs. The Assistant Commissioner
Held
The High Court, following its own precedents, held that an assessment order without the assessing officer's signature is invalid. Acknowledging practical difficulties faced by registered persons with portal service and delayed challenges, the Court set aside the impugned order and remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an ex-parte GST assessment order for FY 2021-22, issued in Form GST DRC-07, primarily on the ground that it lacked the assessing officer's signature. The respondent argued that the challenge was delayed and that service was properly effected by uploading the order to the GST portal.
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 orders solely by uploading them to the GST portal, particularly in the context of condoning delay in challenging them.
Sections Cited
Section 160, Section 169, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010230152026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12064/2026 Between:
S N TRADERS, 4-400-B-12, PYARA NAGAR, NEAR MSR MOVIE LAND, MADANAPALLE, ANNAMAYYA DISTRICT,
ANDHRA PRADESH - 517325, REP. BY ITS PROPRIETOR SHAIK NAZEER BASHA.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST), MADANAPALLE CIRCLE, KADAPA DIVISION, 15/15, G.K.REDDY COMPLEX, BEHIND MAMATHA KALYANA MANDAPAM, MADANAPALLY, ANNAMAYYA DISTRICT, ANDHRA PRADESH -517325. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. ...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 may be pleased topl
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