M/S Srk Constructions vs. The Deputy Assistant Commissioner (St)-Ii
Held
The High Court, following its previous judgments, held that an assessment order without the assessing officer's signature is invalid and its service is not effective as per Rule 26(3) of the CGST Rules. The impugned order was set aside, with liberty for fresh assessment.
Facts
M/s SRK Constructions challenged a summary assessment order in FORM GST DRC-07 for the financial year 2022-23, primarily contending that the order lacked the signature of the assessing officer.
Key Issues
Whether an assessment order issued without the assessing officer's signature is valid and constitutes proper service under the Goods and Services Tax Act and Rules.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010237892026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12668/2026 Between:
M/S SRK CONSTRUCTIONS, A ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, A ...RESPONDENT 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 IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Counsel for the Petitioner:
G NARENDRA CHETTY Counsel for the Respondent:
The Court made the following Order: (per Hon’ble Sri Justice R Raghunandan Rao)
The petitioner was served with a summary of an order of assessment, in FORM GST DRC –07, dated 13.01.2026
The judgment continues below.
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