Akshara Enterprises INDIA Private Limited vs. The Deputy Commissioner Of State Tax
Held
The Court, following its precedents, held that an unsigned assessment order is invalid and its service is not effective as per Rule 26(3) of the CGST Rules. It set aside the impugned order, granting liberty to the respondent to conduct a fresh assessment after issuing a properly signed order.
Facts
The petitioner challenged a summary assessment order (Form DRC-07) demanding interest under Section 50 of the GST Act for FY 2021-22. The primary ground for challenge was the absence of the assessing officer's signature on the impugned order.
Key Issues
Whether an assessment order issued without the assessing officer's signature is valid, and if such an unsigned order constitutes proper service under the GST Act and Rules.
Sections Cited
Section 50, Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010225182026
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: 11931/2026 Between:
AKSHARA ENTERPRISES INDIA PRIVATE LIMITED ,, MANAGING DIRECTOR SREEDHAR RAO MUNNAMGI, DOOR NO.1-33-58, BESIDE VENKATESWARA SWAMYTEMPLE STREET, NETAJI NAGAR, S.V.N. COLONY, GUNTUR. ANDHRA PRADESH. 522006. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER OF STATE TAX, GUNTUR-1 DIVISION, ANDHRA PRADESH.-522004
THE JOINT COMMISSIONER ST, GUNTUR-1 DIVISION, ANDHRA PRADESH.522004
THE ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.520002
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 to issue a Writ, Order or -direction particularly
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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.