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 duly served. This defect cannot be rectified by other provisions of the Act.
Facts
The petitioner challenged an assessment order issued under the GST Act, arguing it lacked the assessing officer's signature and other procedural requirements. The respondents conceded that the order was indeed unsigned.
Key Issues
Whether an assessment order is valid without the signature of the assessing officer and if such a defect can be cured by other provisions of the GST Act.
Sections Cited
Section 160, Section 169
AI-generated summary — verify with the full judgment below
APHC010390842025
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: 35660/2025 Between:
SREE VARALAKSHMI TRANSPORTS, (REP. BY ITS MANAGING PARTNER) 1/20, CHANNAMRAJUPALLI, PENDLIMMARI YSR KADAPA, ANDHRA PRADESH - 516216. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, 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. ZD370224017025V and impugned Order in Form GST DRC-07 dt.20.08.2024 vide Ref No. ZD3708
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