Sree Varalakshmi Transports vs. Assistant Commissioner (St)
Held
The Court held that an assessment order without the assessing officer's signature is invalid and cannot be rectified by other provisions. Consequently, the order was set aside.
Facts
The petitioner challenged an assessment order issued under the GST Act, arguing it was invalid due to the absence of the assessing officer's signature. The respondents confirmed the lack of signature on the impugned order.
Key Issues
Whether an assessment order is invalid due to the absence of the assessing officer's signature. Whether the delay in filing the writ petition is relevant when the order itself was not properly served.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010390672025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35568/2025 Between:
SREE VARALAKSHMI TRANSPORTS, (REP. BY ITS MANAGING PARTNER) 1/20, CHANNAMRAJUPALLI, PENDLIMMARI, YSR KADAPA, ANDHRA PRADESH - 516216. ...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, KADAPA-I CIRCLE, KADAPA, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY (REVENUE) SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228
...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 to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the unsigned Impugned Show Cause Notice dt.22.02.2024 along with Summary of Show Cause Notice in Form GST DRC-01 dt. 22.02.2024 vide Ref. No. ZD370224017034W and impugned Order dt.20.08.2024 along with Order in Form GST DRC-0
The judgment continues below.
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