United INDIA Enterprises vs. Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010399252025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20550/2025 Between; REPRESENTED BY THE 1.UNITED INDIA ENTERPRISES PROPRIETORSRI HAFIZ SHAIK, GROUND FLOOR, PLOT N0.475, GUNTUR AUTO NAGAR, GUNTUR, ANDHRA PHASE 1 AND 2, PRADESH. PIN - 522202. ...PETITIONER AND 1.ASSISTANT COMMISSIONER OF STATE TAX, 0/0 REGIONAL GST AUDIT AND ENFORCEMENT OFFICE UPSTAIRS OF SBI, 2ND 3RD GRAVITY CENTRAL BUILDING, PRAKASAM ROAD, FLOORS, GOVERNORPET,VIJAYAWADA - 520002 REPRESENTED BY THE 2. STATE OF ANDHRA PRADESH SECRETARY, REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS MANDAL, GUNTUR (DISTRICT), AP, PIN-522 503. VELAGAPUDI, MANGALAGIRI ...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, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned claimed Intimation of Tax Ascertained in Form GST DRC-01A dated 12-01-2024, the claimed show-cause Notice dated 01-02-2024 and its summary in Form GST DRC-01,
2 the claimed 4 Notices and the endorsement of claimed orders and their 2 personal hearing, and the summaries in Form GST DRC-07 both dated 16- 04-2024 issued under the GST Act, 2017 by the Respondent No1 and to pass lA NO: 1 OF 202.4 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 suspend the impugned alleged penalty orders and their 2 summaries in Form GST DRC-07 both dated 16-04-2024; and to pass Counsel for the Petitioner: 1.J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order: (Per Hon ble Sri Justice R. Raghunandan Rao) The petitioner was served with the intimation of Tax ascertained, in Form GST DRC-01A, dated 12.01.2024 and the assessment order, in Form GST DRC-07, dated 16.04.2024, passed by the 1®’ respondent, under the Goods end Service Tax Act, 2017 [for short ‘the GST Act’], for the financial year 2022-23 to 2023-24. These orders have been challenged by the petitioner in the present Writ Petition.
These orders, in Form GST DRC-01A & 07 are challenged by the Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would 4. not rectify such a defect. Following this Judgment, another Division Bench of this Court in the case of M/s. M/s. 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. 5. 4 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 these Orders.
This Court is also cognisant 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 COST 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.1 9277 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 a relevant factor.
Accordingly, this Writ Petition is disposed of setting aside the intimation of Tax ascertained, in Form GST DRC-01A, dated 12.01.2024 and the assessment order, in Form GST DRC-07, dated 16.04.2024, passed by respondent, with liberty to the 1 assessment, after giving notice and by assigning a signature to the said Crders. The period from the date of the impugned Crders, till the date of receipt of this Crder shall be excluded for the purposes of limitation. There shall be no order as to costs.
St St the 1 respondent to conduct fresh As a sequel, pending miscellaneous applications, if any, shall stand closed. K KASIRAO ACHARI ASSISTANT REGISTRAR SECTIO^OFFICER ,/ //// To,
Assistant Commissioner of State Tax, O/o Regional GST Audit and Enforcement Office upstairs of SBI, 2 , 3 Building, Prakasam Road, Governorpet, VIJAYAWADA - 520002 (CT) Department, State of Andhra Pradesh, Velagapudi, Mangalagiri Gravity Central rd Floors,
The Secretary, Revenue Government of A.P. Secretariat Buildings Guntur (District), AP, PIN-522 503. Sri J.N Venkata Suresh Kumar, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh Mandal,
One CC to 4. Two CCS to GP for [OUT]
Two CD Copies. O ssb
HIGH COURT DATED: 17/09/2025 ORDER WP No. 20550 OF 2025 tl 5 OCT 2025 m ■jc Os o . Current isscvion ^H^gSPATC^ DISPOSING OF THE W.P. WITHOUT COSTS
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.