M/S Gsn Granites vs. The Assistant Commissioner (St)
Held
The Court, following precedents, held that an assessment order without the assessing officer's signature is invalid. Acknowledging practical difficulties with online service and delay, it set aside the order and remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a GST assessment order for the period 2022-23, contending it was issued without affording sufficient opportunity, lacked the assessing officer's signature, and was improperly served by merely uploading it to the portal, leading to a delayed challenge.
Key Issues
The key 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 to the GST portal, especially when challenged with delay.
Sections Cited
Section 74(2), Section 74(10), Section 160, Section 169, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010206862026
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: 14368/2026 Between:
M/S GSN GRANITES, GSTIN-37ANIPG8018K2P REP. BY ITS PROPRIETOR, MR. GSN SAI KRISHNA S.N0.82/2B, 82/3, VIJAYA DURGA GRANITES
KURNOOL ROAD, BUDAWADA-523226 PRAKASAM DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ONGOLE II CIRCLE, D.NO.37-1-401,2ND FLOOR, VIJAYA COMPLEX DHARAVANI THOTA, ONGOLE-523002, ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 (RESPONDENT NOS. 2 TO 3, NOT NECESSARY)
...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 to issue a Writ of Ma
The judgment continues below.
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