M/S. Srk Constructions vs. The Deputy Assistant Commissioner (St)-Ii
Held
The High Court held that the absence of the assessing officer's signature on the assessment order rendered it invalid and not served, citing Rule 26(3) of the CGST Rules, 2017 and previous judgments. The Court set aside the impugned order, granting liberty to the respondent to conduct a fresh assessment after issuing proper notice and signing the order.
Facts
The petitioner challenged an ex-parte assessment order in Form GST DRC-07 for the tax period 2023-24, primarily contending that it was unsigned by the assessing officer. Other grounds included lack of show cause notice and improper invocation of Section 74.
Key Issues
Whether an assessment order issued without the physical or digital signature of the assessing officer is valid and 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
APHC010237932026
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: 12487/2026 Between:
M/S. SRK CONSTRUCTIONS,, 2/6/26/1, NEAR FIRE STATION PULIVENDUIA, 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), PULIVENDUIA
CIRCLE, KADAPA DIVISION, COMMERCIAL TAX OFFICE, ISLAMPURAM, PULIVENDUIA, 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 topleased t
The judgment continues below.
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