M/S. Akshara Enterprises INDIA Private Limited vs. The Deputy Commissioner Of State Tax
Held
The Court, following previous judgments, held that the absence of the assessing officer's signature renders the assessment order invalid. It also noted that under Rule 26(3) of the CGST Rules, 2017, an unsigned order does not constitute valid service, thereby negating any delay in filing the petition. The impugned order was set aside.
Facts
The petitioner challenged a summary assessment order issued in FORM GST DRC-07 for the financial year 2022-23, raising demands for tax, interest, and penalty. The primary ground for challenge was the absence of the assessing officer's signature on the impugned order.
Key Issues
The key legal issue was the validity of a GST assessment order issued in FORM GST DRC-07 without the assessing officer's signature, and whether such an unsigned order constitutes valid service under the GST law.
Sections Cited
Section 50, Section 73, Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010225122026
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: 12223/2026 Between:
M/S. 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 2 RRR, J & TCDS, J W.P.No.12223 of 2026
pl
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