Nominee Works Committee Kalavalla vs. The Deputy Assistant Commissioner (St)-Ii
Held
The Court, following its previous judgments, held that an assessment order without the assessing officer's signature is invalid. Acknowledging the practical difficulties faced by registered persons with the online GST mechanism, the Court set aside the impugned order and remanded the matter for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a GST assessment order (FORM GST DRC-07) and subsequent proceedings (FORM GST DRC-16) for the year 2022-2023. The challenge was based on the levy of 18% GST on works contracts for the State Government, which the petitioner claimed should have been 12% for part of the period, and critically, that the assessment order lacked the assessing officer's signature and was not properly served.
Key Issues
The key legal issues were the validity of a GST assessment order issued without the assessing officer's signature and the sufficiency of service of such an order solely by uploading it on the GST portal.
Sections Cited
Section 160, Section 169, Section 169(1)(d), Notification No. 24 of 2017-Central Tax (Rate), Notification No. 3 of 2022-Central Tax (Rate), FORM GST DRC - 07, FORM GST DRC - 16
AI-generated summary — verify with the full judgment below
APHC010144802026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE FIFTEENTH 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: 7693/2026 Between:
NOMINEE WORKS COMMITTEE KALAVALLA, REP. BY ITS PROPRIETOR, PACHAVA MAHESH, S/O. VENKATESWARLU, AGED ABOUT 43 YEARS R/O. D. NO. 2-99, KALAVALLA VILLAGE, VOLETIVARIPALEM MANDAL, SPSR NELLORE DISTRICT, PIN NO - 523113. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, KAVALI CIRCLE, KAVALI, SPSR NELLORE DISTRICT, PIN NO - 524201. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL,
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, PIN NO - 522238. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN NO - 110001. 4. EXECUTIVE ENGINEER, PIU (PR) DIVISION, ONGOLE, PIN NO - 523001. ...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Cour
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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.