Sree Varalakshmi Transports vs. Assistant Commissioner
Held
The High Court held that an assessment order without the signature of the assessing officer is invalid and cannot be considered as proper service. The Court followed its previous judgments on this issue.
Facts
The petitioner challenged an assessment order issued by the Assistant Commissioner under the GST Act. The primary ground for challenge was that the assessment order lacked the signature of the assessing officer and was issued without granting a personal hearing.
Key Issues
Whether an assessment order is invalid due to the absence of the assessing officer's signature and whether delay in filing a writ petition is relevant when there has been no proper service of the order.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
APHC010390792025
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: 35657/2025 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. ZD3702240170122 and impugned order dt.20.08.2024 along with Order in Form GST D
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