M Chandra Sekhar Reddy Works Contractor vs. State Of Andhra Pradesh
Held
The High Court held that the absence of the assessing officer's signature on the assessment order renders it invalid and not properly served, citing previous judgments and Rule 26(3) of the CGST Rules. Consequently, the impugned assessment order was set aside.
Facts
The petitioner challenged an assessment order in FORM GST DRC – 07 for the period 2024-25, contending that both the show cause notice and the final order were not digitally or physically signed by the assessing officer. Other grounds included incorrect tax rate levy, interest, and penalty.
Key Issues
The key legal issue was whether an assessment order issued under the GST Act without the assessing officer's signature is valid and constitutes proper service under the law.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010244422026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH 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: 12753/2026 Between:
M CHANDRA SEKHAR REDDY WORKS CONTRACTOR, GUNDJJPAPLA,
GST -37AYQPC3231M1Z7, REP. BY ITS PROPRIETOR, MR. M. CHANDRA SEKHAR REDDY D.N0.1-135A, MAIN ROACTI, GUNDUPAPALA NANDYAL - 518134, KURNOOL DISTRICT. ANDHRA PRADESH
...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI -522503, AMARAVATHI, GUNTUR DISTRICT, A.P
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAVAN, NEW DELHI - 110001. 3. THE CHIEF COMMISSIOPER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER ST NANDYALLL CIRCLE, D.N0.25/3A AND 3B, MSF COMPLEX, OPP APSRTC BUS STAND, N
The judgment continues below.
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