Varre Hari Babu vs. The Deputy Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 28.12.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 (for short ‘the GST Act’) for the assessment year 2017-18. This order has been challenged by the petitioner in the present writ petition.
This assessment order, in Form GST DRC-07, is challenged by 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 Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.
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.
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.
This Court is also cognizant 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 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 a relevant factor.
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 28.12.2023, for the assessment year 2017-18, issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment orders, 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
____________________ SUMATHI JAGADAM, J Js.
HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION No.18867 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao)
12th September, 2025 Js
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.