M/S Marella Siva Narayana vs. Assistant Commissioner Of State Tax
Held
The High Court, relying on its previous judgments and Rule 26(3) of the CGST Rules, held that an assessment order without the assessing officer's signature is invalid and does not constitute proper service. It set aside the impugned order, granting liberty to the respondent to conduct a fresh assessment with a duly signed order.
Facts
The petitioner challenged a GST assessment order (FORM GST DRC-07) for April 2021-March 2022, primarily on the ground that it lacked the signature of the assessing officer. The respondent confirmed the absence of the signature on the impugned order.
Key Issues
Whether an assessment order issued without the signature of the assessing officer is valid, and if such a defect can be rectified by Sections 160 and 169 of the CGST Act, or if it affects the validity of service under Rule 26(3) of the CGST Rules.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010256512026
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: 13473/2026 Between:
M/S MARELLA SIVA NARAYANA, REPRESENTED BY THE PROPRIETOR SRI MARELLA SIVA NARAYANA DOOR NO.3-105, YERRAGUNTAPALLI VILLAGE, ANANTAPUR DISTRICT, ANDHRA PRADESH, PIN 515411
...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, TADIPATRI CIRCLE, NEAR MOOLA COMPOUND, TADIPATRI, ANANTHAPURAMU DISTRICT, ANDHRA PRADESH, PIN 515411. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN 522 503. 3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - PIN 110 001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in
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