M/S Sri Divyamamba Transport vs. The Assistant Commissioner (St)
Held
The High Court, relying on its previous judgments and Rule 26(3) of the CGST Rules, held that an assessment order without the assessing officer's signature is invalid and not properly served. It set aside the impugned order but granted the respondent liberty to conduct a fresh assessment after proper notice and signature.
Facts
M/S SRI DIVYAMAMBA TRANSPORT challenged an assessment order in Form GST DRC-07 for FY 2022-23, raising a demand of Rs. 10,96,450/-, on the ground that it lacked the signature of the assessing officer. The Government Pleader conceded the absence of the signature.
Key Issues
Whether an assessment order issued in Form GST DRC-07 without the signature of the assessing officer is valid, and if the absence of signature affects the service of the order and the applicability of limitation.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010233262026
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: 12412/2026 Between:
M/S SRI DIVYAMAMBA TRANSPORT, REP. BY ITS MANAGING PARTNER DUDDUGUNTA ANURADHA, PLOT 25, MINI BYPASS ROAD, WOOD COMPLEX, S.P.S.R. NELLORE, ANDHRA PRADESH, 524004. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NELLORE - II CIRCLE, NELLORE DIVISION, ANDHRA PRADESH.-524001
THE ASSISTANT COMMISSIONER ST, NELLORE - III CIRCLE, NELLORE DIVISION, ANDHRA PRADESH.-524001
THE JOINT COMMISSIONER ST, NELLORE DIVISION, ANDHRA PRADESH.-524001
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.- 522238
...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 topleased to issue a Writ, Order or direction, particularly
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.