Sri Dhatri Agro Foods PVT LTD vs. The Chief Commissioner Of State Tax
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Cause title — parties, addresses and appearances
The Court made the following order: passed by the APHC010464202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 0;*0 [3554] 0 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: 24001/2025 Between; 1.SRI DHATRI AGRO FOODS PVT LTD, HAVING ITS REGD. OFFICE AT D.NO.7-152/2 MAIN ROAD, OPP TO SUB REGISTRAR OFFICE NADIM TIRUVURU, KRISHNA DISTRICT 521235 REP BY ITS DIRECTOR MR. ADAPA VAMSI KRISHNA. ANDHRA PRADESH- ...PETITIONER AND 1.THE CHIEF COMMISSIONER OF STATE TAX, D.NO.5-59, RK SPRING VALLEY APARTMENTS BANDAR ROAD, EDUPUGALLU VILLAGE KANIKAPADU MANDAL, VIJAYAWADA ANDHRA PRADESH-521144. 2.THE ASSISTANT COMMISSIONER ST, IBRAHIMPATANAM CIRCLE, VIJAYAWADA NTR DISTRICT. 3.THE DEPUTY ASSISTANT COMMISSIONER ST, IBRAHIMPATANAM CIRCLE, VIJAYAWADA NTR DISTRICT. 4.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (COMMERCIAL TAXES) DEPARTMENT SECRETARIAT BUILDING, VELAGAPUDI, GUNTUR. ...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 W.P. No. 24001 of 2025 pleased topleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus declaring the impugned assessment order passed by the 2nd respondent vide Ref.No.ZD3701240091304 dated 18.01.2024 without any signature or DIN number and the consequent recovery notice dated 20.08.2025 as illegal, arbitrary, unlawful, without Juri iction and against the principles of natural justice and violative of ices 14, 19(1)(g) of Constitution of India and consequently set aside the same and pass lANJOi1 gF2025 Pewion 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 stay all further proceedings pursuant to the assessment order passed by the 2nd respondent vide Ref.No.ZD3701240091304 18.01.2024, including the recovery proceedings and dated pass Counsel for the Petitioner: 1.M/S INDUS LAW FIRM Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Her The petitioner was served with the summary of the assessment order, in FORM GST DRC - 07, dated 18.01.2024, passed by the 2"*^ respondent, under the Goods and Services Tax Act, 2017 (for short ‘the GST Act’). The summary of the assessment order has been challenged by the petitioner in the present Writ Petition.
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 & 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. 19.03.2024, Following the aforesaid Judgments, the impugned assessment orders would have to be set aside on account of the absence of the signature of the assessing officer, on this impugned 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 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 same RRRJ & CGR,J Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 18.01.2024, passed by the 2^^ respondent, with a liberty to the 2^^^ respondent to conduct fresh assessment, after giving a notice and by assigning a signature to the said Order. The period from the date of the 8. impugned Order, 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. B PRASADA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Chief Commissioner of State Tax, D.No,5-59, RK Spring Valley Bandar Road, Edupugallu Village Kanikapadu Mandal, Apartments Vijayawada Andhra Pradesh - 521144. Assistant Commissioner (ST), Ibrahimpatanam Circle, Vijayawada
The NTR District.
The Deputy Vijayawada NTR District.
The Principal Secretary, Revenue (Commercial Taxes) Department, State of Andhra Pradesh, Secretariat building, Velagapudi, Guntur.
One CC to M/s. Indus Law Firm, Advocate [OPUC] GP for Commercial Tax, High Court of Andhra Pradesh Assistant Commissioner (ST), Ibrahimpatanam Circle,
Two CCs to [OUT]
Two CD Copies. ssb
HIGH COURT DATED:10/09/2025 ORDER WP No. 24001 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.