M/S Siri Constructions vs. Assistant Commissioner(St)
Held
The High Court held that the absence of the assessing officer's signature rendered the assessment order invalid, citing previous judgments and Rule 26(3) of the CGST Rules, 2017. It also noted that uploading to the portal without a proper signature does not constitute valid service. The Court set aside the impugned order and remanded the assessment back to the Assessing Officer for fresh consideration, subject to the petitioner depositing 20% of the disputed tax.
Facts
M/S SIRI CONSTRUCTIONS challenged an assessment order (Form GST DRC-07) for the tax period 2018-19, levying tax, interest, and penalty, along with garnishee notices. The petitioner contended that the order was invalid as it lacked the assessing officer's signature and was not properly served, being merely uploaded to the GST portal without a digital signature.
Key Issues
The key legal issues were whether an assessment order lacking the assessing officer's signature is valid, and whether uploading an unsigned order to the GST portal constitutes valid service under the CGST Act and Rules.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010511922025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE SIXTEENTH 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: 26667/2025 Between:
M/S SIRI CONSTRUCTIONS, 5-172/25/201, FLAT NO.201, BAY FRONT PEARL,
REVENUE WARD - 6,
YENDADA, VISAKHAPATNAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI RAVI KISHORE VARMA.
...PETITIONER AND 1. ASSISTANT COMMISSIONERST, BHEEMILI CIRCLE, VISAKHAPATNAM.
DEPUTY ASSISTANT COMMISSIONER ST, BHEEMILI CIRCLE, VISAKHAPATNAM - 1, DIVISION, VISAKHAPATNAM
APPELLATE JOINT COMMISSIONER ST, VIJAYAWADA.
THE BRANCH MANAGER, STATE BANK OF INDIA, VENGALARAO NAGAR BRANCH, HYDERABAD. TELANGANA.
THE BRANCH MANAGER, KOTAK MAHINDRA BANK LIMITED, GROUND FLOOR, DOOR NO.7-7. J.P.ROAD VILLAGE CHINAMIRAM MANDAL, BHIMAVARAM, WEST GODAVARI DISTRICT, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SPECIAL CHIEF SECRETARY,
REVENUE DEPARTMENT (CT), A.P.
2
SECRETARIAT, VELAGAPUDI, AMARAVATHI MANDAL, GUNTUR DISTRI
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.