Heard together (2 matters)
W.P.No.2830 of 2023
W.P.No.29397 of 2023
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
APHC010490682025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3559]
WEDNESDAY, THE TWENTY NINETH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 25283/2025
Between:
1. SREE SAMPADA LAXMI FRUUIT INDUSTRIES, ADDA ROAD, RS NO.
102/3, 102/4, NEKKALAM GOLLAGUDEM, KRISHNA DISTRICT,
ANDHRA PRADESH-521212. REPRESENTED BY ITS MANAGING
PARTNER, SMT.KONA SAMPADA LAKSHMI, W/O. IMMANUEL,
AGED ABOUT 55 YEARS.
...PETITIONER
AND
1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY,
REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI,
AMARAVATHI, GUNTUR DISTRICT, AP.
2. THE
ASSISTANT
COMMISSIONER
STFAC,
ELURU
CIRCLE,
ANDHRA PRADESH.
3. THE DEPUTY ASSISTANT COMMISSIONERST, ELURU-LL CIRCLE,
ANDHRA PRADESH
...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 an appropriate Writ, direction or order more
particularly in the nature of a Writ of Mandamus declaring that Show cause
notice in the Form DRC-01A bearing Reference No. ZD371223016360X ,
dt.23-12-2023 (summary of the NO.37ADEFS4109F1Z7/2023-24. show
2
RRR, J & SS, J
W.P.No.25283 of 2025
cause notice in Ref DT.23-12-2023) does not contain physical or digital
signatures. Accordingly, the show cause notice and consequent assessment
order in DRC-07 dt. 10-07-2024 for multiple assessment years i.e. from 2018-
19 to 2022-23 is not sustained as illegal, arbitrary, contrary to the provisions
of the GST Act, 2017, contrary to the circulars issued by the Central Board of
Indirect Taxes Customs and violative of Articles 14. 19(1)(g) and 265 of the
Constitution of the India and consequently set aside the same and pass
IA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased
pleased to grant stay of all further proceedings on the demand of late fee of
Rs.3,49,686/- for 2019-20 and 2020-21 and penal interest demand of
Rs.1,67,415/- for 2019-20 as per the assessment order dt. 10-07-2024
passed by the 2ND respondnet pending disposal of the Writ petition and pass
Counsel for the Petitioner:
1. M RAVINDRA
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
RRR, J & SS, J
W.P.No.25283 of 2025
The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao)
The petitioner was served with a show-cause notice, in FORM GST
DRC-07, dated 23.12.2023, passed by the 3rd respondent, under the Goods
and Service Tax Act, 2017 [for short “the GST Act”] for the periods April 2020
to March 2021. This order has been challenged by the petitioner in the present
writ petition.
2.
This show-cause notice is challenged by the petitioner, on various
grounds, including the ground that the said proceeding does not contain the
signature of the assessing officer.
3.
The learned Government Pleader for Commercial Tax, on
instructions, submits that there is no signature of the assessing officer, on the
impugned show-cause notice.
4.
The effect of the absence of the signature, on an assessment
order was earlier considered by this Court, in the case of A.V. Bhanoji Row
Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on
14.02.2023. A Division Bench of this Court, had held that the signature, on the
assessment order, cannot be dispensed with and that the provisions of
Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would
not rectify such a defect. Following this Judgment, another Division Bench of
this Court, in the case of M/s. SRK Enterprises Vs. Assistant
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RRR, J & SS, J
W.P.No.25283 of 2025
Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set
aside the impugned assessment order.
5.Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order.
6.Following the aforesaid Judgments, the show-cause notice would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned order.
7.This Court is also cognizant of the fact that the impugned show- cause notice has been issued some time back and the present Writ Petition has been filed with delay. However, Rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon’ble High Court of Madras, in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held the same view. Consequently, there is no service of the impugned order even as of today, on account of the absence of signature on the impugned proceeding. In those circumstances, the delay in approaching this Court would not be a relevant factor.
8.Accordingly, this Writ Petition is disposed of, setting aside the impugned show-cause notice, dated 23.12.2023, issued by the 3rd respondent, with liberty to the 3rd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said show-cause notice. The period from the date of the impugned show-cause notice, till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J
_______________________
SUBHENDU SAMANTA, J
Date: 29.10.2025
MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO:25283 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
MJA
