M/S Amr Vision vs. The Assistant Commissioner
Held
The High Court held that an assessment order without the assessing officer's signature is invalid and does not constitute proper service as per Rule 26(3) of the CGST Rules. Following previous judgments, the Court set aside the impugned order, granting liberty to the respondent to conduct a fresh assessment after giving notice and assigning a signature.
Facts
The petitioner challenged a Summary of Order in FORM GST DRC-07 for the period July 2017-March 2018, alleging it was issued without the assessing officer's signature, proper service, and opportunity of hearing. The respondent conceded the absence of the assessing officer's signature on the impugned order.
Key Issues
The key legal issues were the validity of an assessment order issued without the assessing officer's signature and whether such an unsigned order constitutes valid service, thereby affecting the period of limitation.
Sections Cited
Section 73(9), Section 74(9), Section 160, Section 169 (Central Goods and Service Tax Act, 2017), Rule 26(3), Rule 142(1A) (CGST Rules, 2017)
AI-generated summary — verify with the full judgment below
APHC010205062025
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: 10393/2025 Between:
M/S AMR VISION, H.NO.2-75, MAIN VEEDHI, VAVILA VALASA, SRIKAKULAM DISTRICT, STATE OF ANDHRA PRADESH. PIN CODE 532123, REP. BY ITS PARTNER. MR. MUYIDA SRINIVASA RAO
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, VIZIA NAGARAM DIVISION, VISAKHAPATNAM COMMISSIONARATE, CONTONMENT AREA, VIZIANAGARAM - 535003. 2. THE SUPERINTENDENT, CENTRAL GOODS AND SERVICE TAX, SRIKAKULAM EAST, AMADALAVALSA, VIZIANAGARAM. .
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 100 001
...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the
The judgment continues below.
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