M/S. Siva Sai Constructions vs. The Assistant Commissioner (State Taxes)
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Cause title — parties, addresses and appearances
The Court made the following order:
APHC010456672025 IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Juri iction) [3554] f 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: 23872/2025 Between; 1 M/S. SIVA SAI CONSTRUCTIONS. REP. BY ITS MANAGING PLOT NO.306. 3RD FLOOR, NAZERPET, KUKKALAVARI STREET. PARTNER. SRI CH.S.V. PRASAD VENNELA RESIDENCY TENALI-522201, GUNTUR DISTRICT ANDHRA PRADESH ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER STATE TAXES, TENALI CIRCLE GUNTUR DISTRICT, ANDHRA PRADESH REP. BY ITS PRINCIPAL
STATE OF ANDHRA PRADESH SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) 3.THE MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...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 a Writ of Mandamus or any other appropriate writ or order or direction (a) declaring the action of the 1st Respondent in issuing assessment order dated 29.4.2024 for the period 2018-19 under the Goods and Service Tax Act, 2017 in Form DRC -07 without affixing the signatures and not affixing document identification number on the assessment orders.
RRR,J & CGRJ summary orders or the show cause notice, as iHegal, arbitrary, contrary to law and in gross violation of principles of natural justice void ab ignition and set aside the same (b)to direct the 1st Respondent to reassess the Petitioner under Section 73 of the Act in the interest of justice declaring that the Petitioner is entitled to take credit of input under Section 16(5) of the Central Goods and Service Taxi Act, 2017 vide Notification No. 17/2024 -Central Tax, dated 27.9.2024, and pass lA 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 pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 29.4.2024 passed by the 1®‘ Respondent for the period 2018-19 under the Goods and Service Tax Act, 2017, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX RRR,J & CGR,J following Order: (perHon’ble Sri Justice R. Raghunandan Rao) assessment order, in FORM respondent, under the Goods the GST Act’), for the financial year order has been challenged by the petitioner in The Court made the The petitioner was served with an DRC - 07, dated 29.04.2024, passed by the 1"* and Services Tax Act, 2017 (for short 2018-2019. This assessment the present Writ Petition.
This impugned order, in Form DRC - 07, is challenged by the petitioner, Sections-160 & 169 of the Central not rectify such a defect. Following this Court, in the case of M/s. Goods and Service Tax Act, 2017, would this Judgment, another Division Bench of Assistant SRK Enterprises Vs.
'k FtRRJ & CGR,J on 10.11.2023, had set Commissioner, in W.P.No.29397 of 2023, decided aside the impugned assessment order.
Another Division Bench of this Court 19.03.2024, in the case of M/s. SRS Traders Commissioner ST & Hon’ble High Court of Madras 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.
RRRJ & CGR,J Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 29.04.2024, passed by the respondent, with a liberty to the 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. G.HELA NAIDU ASSISTANT REGISTRAR / //// SECTION OFFICER To Commissioner(State Taxes), Tenali circle Guntur District,
The Assistant Andhra Pradesh
The Principal Secretary to state of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur Government, Revenue (CT-II) Department District. Union of India, North
The Secretary (Finance), Ministry of Finance Block, New Delhi 110001
One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC]
One CC to the Addl. Solicitor Generai of India, High Court of A.P. [OUT] GP for Commercial Tax, High Court of Andhra Pradesh
Two CCs to [OUT]
Two CD Copies. ssb
HIGH COURT DATED:10/09/2025 ORDER WP No. 23872 OF 2025 OF= A S 13 001 2025 o rn . CuTOnt Ssciion 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.