M/S. Srk Constructions vs. The Deputy Assistant Commissioner (St)-Ii
Held
The High Court held that an assessment order without the assessing officer's signature is invalid and does not constitute proper service as per Rule 26(3) of the CGST Rules, 2017. Following its own precedents, the Court set aside the impugned order, granting liberty to the respondent to conduct a fresh assessment after giving proper notice and assigning a signature.
Facts
M/s. SRK Constructions challenged an ex-parte summary assessment order in Form GST DRC-07 for the tax period 2021-22, issued by the Deputy Assistant Commissioner. The primary ground for challenge was that the order did not contain the physical or digital signature of the assessing officer.
Key Issues
The key legal issue was the validity of an assessment order issued without the assessing officer's signature and whether such an unsigned order constitutes proper service under the GST Act and Rules.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010237982026
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: 12513/2026 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 toprayed t
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