M/S. Srk Constructions vs. The Deputy Assistant Commissioner (St)-Ii
Held
The High Court, relying on its previous Division Bench judgments, held that the absence of the assessing officer's signature renders the assessment order invalid and cannot be rectified under Sections 160 and 169 of the CGST Act. It also noted that an unsigned order is not considered served as per Rule 26(3) of the CGST Rules. Consequently, the impugned order was set aside.
Facts
M/s. SRK Constructions challenged an ex-parte assessment order in Form GST DRC-07 for the tax period 2020-21, primarily on the ground that it was unsigned by the assessing officer. The petitioner also alleged lack of show cause notice and improper invocation of Section 74.
Key Issues
The key legal issue was whether an assessment order issued without the assessing officer's signature is valid under the GST Act and if such a defect can be cured.
Sections Cited
Section 160, Section 169 (CGST Act, 2017), Rule 26(3) (CGST Rules, 2017)
AI-generated summary — verify with the full judgment below
APHC010237912026
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: 12515/2026 Between:
M/S. SRK CONSTRUCTIONS,, 2/6/26/1, NEAR FIRE STATION, PULIVENDULA, YSR KADAPA DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR, KIRAN KUMAR PARNAPALLE.
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, 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 tobe pleas
The judgment continues below.
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