Gmra Shah Iron Steels vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following order: TAX
APHC010362142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3554] WEDNE AY,THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 24190/2025 Between: 1.GMRA SHAH IRON STEELS, 5-1-4-5, MOT GODOWN, REVENUE WARD NO.5, MADANAPALLI - 517325 CHITTOR DISTRICT, A.P.. REP. BY ITS PROPRIETOR MR.SHAIK KHAJA PEER.SPANDANA ...PETITIONER AND MADANAPALLE CIRCLE, 1.THE ASSISTANT COMMISSIONER, MADANAPALLE. 2.THE JOINT COMMISSIONER ST, KADAPA. 3. 3.THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL (COMMERCIAL TAXES DEPARTMENT), GUNTUR DISTRICT, A.P. SECRETARY, SECRETARIAT, VELAGAPUDI, AMARAVATI. 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the IstRespondent passing Orders dated 27.05.2025 under section 74 of the APGST Act, 2017/CGST Act, 2017 Authorization issued by the 2nd Respondent dated against inproper 31.01.2024 and by passing a Composite Order by the 1st Respondent covering the tax periods 2020-21 to 2023-24 instead of passing single Order W.P.No.24190of2025 for each financial year as per the provisions of section 74 of the APGST Act without DIN and signature of the 1 Respondent in the Show Cause Notice in orm GST DRC 01 dated 22,01.2025 Summery of the Orders in Form GST DRC 07 dated 27.05.2025 as arbitrary, contrary to law, without Juri iction and in violation of principles of natural consequently set-aside the Orders dated 27.05.2025 passed by the IstRespondent for the tax periods 2020-21 to 2023- 24 as null and void and pass lA NO: 1 OF 2025 Justice and Rule of Law and 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 Operation of Orders dated 27.05 2025 passed for the tax periods 2020-21 to 2023-24 under the APGST Act, 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 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner challenges the attempt of the Authorities in collecting tax, on recovery of money, on the basis of order of assessment, in 07, dated 27.05.2025, passed by the 1^* respondent. The main challenge to this Order as well as the recovery process is the ground that, the Summary of the Order, in FORM GST DRC - 07, dated 27.05.2025, does not contain the signature of the Assessing Authority. FORM GST DRC This impugned order, in FORM GST DRC - 07, 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. M/s. Commissioner ST & 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 ors. assessment order invalid and set aside the said order.
Following the aforesaid Judgments, the impugned would have to be set aside Assessing Officer, on this impugned order. assessment order on account of the absence of the signature of the 7. 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 COST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to Hon’ble High Court of Madras //// y SECTION OFFICER To,
The Assistant Commissioner (ST), Madanapalle Circle, Madanapalle. 2 The Joint Commissioner (ST), Kadapa. 3' The Principal Secretary, (Commercial Taxes Department), State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh. 4, One CC to Sri Shaik Jeelani Basha, Advocate [OPUC]
Two CCs to GP for Commercial Tax, I [OUT]
Two CD Copies. High Court of Andhra Pradesh ssb
r.Y-’ HIGH COURT DATED:10/09/2025 ORDER WP No. 24190 OF 2025 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.