Cause title — parties, addresses and appearances
APHC010548302025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE FIFTEENTH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 28364/2025
Between:
1. KANAMARLAPUDI HIMAL SAI, PROPRIETOR OF M/S.MEENAKSHI
ENTERPRISES,
RESIDENT
OF
H.NO.3-249/2,
8TH
LINE,
PANDARIPURAM, CHILAKALURIPET - 522 616. GUNTUR
DISTRICT. STATE OF ANDHRA PRADESH.
...PETITIONER
AND
1. THE
DEPUTY
ASSISTANT
COMMISSIONER,
SATTENAPALLI
CIRCLE, GUNTUR - I DIVISION, SATTENAPALLI, GUNTUR
DISTRICT, NOW PALNADU DISTRICT., ANDHRA PRADESH
2. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL
SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P.
SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT,
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 to issue Writ of Mandamus or any other appropriate Writ or Order or
Direction declaring the action of the 1ST Respondent in passing the
Proceedings in Form GST DRC- 07, dated 05.06.2024 and Summary of the
Order in Form GST DRC-07, dated 05.06.2024, for the tax period 2022-23
under Section 73 / 74 of the CGST/SGST Acts, 2017, without signature in the
2
Notices and Summary of the Order, dated 05.06.2024 as per the provisions of
the CGST/SGST Acts 2017, without DIN in the Notices and Orders is not
valid in the eye of law, as null and void and consequently set aside / quash
the Proceedings in Form GST DRC- 07, dated 05.06.2024 and Summary of
the Order in Form GST DRC-07, dated 05.06.2024 issued by the 1ST
Respondent as null and void 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 to
grant stay of all further proceedings, pursuant to the Proceedings in Form
GST DRC- 07, dated 05.06.2024 and Summary of the Order in Form GST
DRC-07, dated 05.06.2024 passed by the 1st Respondent for the tax period
2022-23 under the CGST/SGST Acts 2017, pending disposal of the above
Writ Petition, as otherwise, the Petitioner will be put to severe loss and
hardship
Counsel for the Petitioner:
1. SHAIK JEELANI BASHA
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3
The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao)
The petitioner was served with an assessment order, in FORM GST DRC-07, dated 05.06.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 (for short “the GST Act”) for the periods 2022- 2023. This order has been challenged by the petitioner in the present writ 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
4
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 impugned assessment order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order.
7.This Court is also cogent of the fact that the impugned order has been passed 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 WRIT PETITION NO: 28364/2025
Dated 15.10.2025 KA
