M/S The Hyderabad Co-Operative Association LTD vs. The Assistant Commissioner (St)
Held
The Court held that the absence of the assessing officer's signature on the assessment order renders it invalid, citing previous judgments and Rule 26(3) of the CGST Rules, 2017. Consequently, the impugned assessment order and the recovery notice were set aside, and the matter was remanded for fresh assessment after due notice to the petitioner.
Facts
The petitioner challenged an assessment order (Form GST DRC-07) for AY 2024-25 and a consequential recovery notice, contending that the assessment order was passed on presumptions and, critically, lacked the digital or physical signature of the assessing officer. The tax amounts claimed were subsequently recovered via a garnishee notice.
Key Issues
The key legal issue was whether an assessment order lacking the assessing officer's signature is valid under the CGST/SGST Act, and if such a defect can be rectified by Sections 160 and 169 of the CGST Act.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010249712026
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: 13305/2026 Between:
M/S THE HYDERABAD CO-OPERATIVE ASSOCIATION LTD,, D.NO. 5, 232/5, SY.NO. 165, 4TH FLOOR. NEAR NH 16, ATMAKUR VILLAGE, MANGALGIRI MANDAL, GUNTUR DISTRICT, GUNTUR, 522503. REPRESENTED BY ITS MANAGING DIRECTOR MR. KATTA CHANDRASHEKARREDDY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, GOVEMORPET CIRCLE NO-II DIVISION VIJAYAWADA, ANDHRA PRADESH-520002
THE CHIEF COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, D NO 5-56, BLOCK-B, R.K. SPRING VALLEY APARTMENT, BUNDER ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521144. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY SECRETORY REVENUE (CT DEPARTMENT), SECRETARIAT BUILDING AMARAVATI-522237
THE ASSISTANT COMMISSIONER OF STATE TAX, ABIDS CIRCLE, HYDERGUDA- ASHOK NAGAR, HYDERABAD, TELANGANA-500001
THE STATE OF TELANGANA, REPRESENTED BY SECRETORY REVENUE (CT DEPARTMENT)
SEC
The judgment continues below.
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