M/S Srk Constructions vs. The Deputy Assistant Commissioner (St)-Ii
Held
The High Court set aside the unsigned assessment order, holding that the absence of the assessing officer's signature renders it invalid. It further ruled that an unsigned order is not considered served under Rule 26(3) of the CGST Rules, 2017, and allowed for a fresh assessment.
Facts
The petitioner challenged an ex-parte assessment order in Form GST DRC-07 for the tax period 2024-25, primarily on the ground that it was unsigned. Other grounds included lack of show cause notice and improper invocation of Section 74.
Key Issues
The key legal issue was the validity of an assessment order lacking the assessing officer's signature. A related issue was whether an unsigned order constitutes valid service and its impact on the delay in challenging the order.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010237922026
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: 12744/2026 Between:
M/S SRK CONSTRUCTIONS, 2/6/26/1, NEAR FIRE STATION PULIVENDULA, YSR KADAPA DISTRICT, ANDHRA PRADESH REP. BY ITS PROPRIETOR , KIRAN KURNAR PARNAPALLE.
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, (ST)-II, O/O THE ASSISTANT COMMISSIONER (ST), PULIVENDULA
CIRCLE, KADAPA DIVISION, COMMERCIAL TAX OFFICE, ISLAMPURAM, PULIVENDULA, YSR KADAPA DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 tople
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