M/S Srk Csonstructions vs. The Deputy Assistant Commissioner
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 does not constitute valid service. The impugned summary of the assessment order was set aside, with liberty for the respondent to conduct a fresh assessment after proper notice and signature.
Facts
The petitioner challenged an ex-parte assessment order in Form GST DRC-07 for the tax period 2019-20, contending it was invalid due to the absence of the assessing officer's signature. Other grounds included lack of show cause notice and improper invocation of Section 74.
Key Issues
The key legal issue was whether an assessment order issued in Form GST DRC-07 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
APHC010238012026
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: 12697/2026 Between:
M/S SRK CSONSTRUCTIONS, 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, (ST)-II, 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 topleased t
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.