Sai Sree Infra Developers vs. The Deputy Assistant Commissioner(St)-I
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Cause title — parties, addresses and appearances
order in Form DRC-07 no. ZD370824005262L dated 06-08-2024 passed by the Respolflentisjo.l under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. ■| b. Impugned recovery notice vide R.C.No.JA-2/Nil/2025 dated 11-08-2025 issued by the Respondent No.1 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequentlyset aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of order in Form DRC-07 bearing ref no. ZD370824005262L dated 06-08-2024 passed by the Respondent No.1. lA NO: 2 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated iit the affidavit filed in support of the petition, the High Court may be pleased to suspend the impugned recovery notice vide R.C.No.JA- 2/Nil/2025 dated 11-08-2025 issued by the Respondent No.
Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010473932025 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: 24230/2025 Between: 1.SA1 SREE INFRA DEVELOPERS, 48-18-4/3, GROUND FLOOR, NAGARJUNANAGAR, NEAR MUNICIPAL PARK, BESIDE HDFC BANK, VIJAYAWADA- 520008 PROPRIETOR GELLI NAGA VENKATA SATISH KUMAR, S/0.LATE GELLI RAJAMOHANA RAO AGED 57 YEARS, R/O. PLOT NO. 14, VIVEKANANDA NAGAR COLONY KUKATPALLY, HYDERABAD, TELANGANA- 500056. REPRESENTED BY ITS ! ...PETITIONER AND 1.THE DEPUTY ASSISTANT COMMISSIONERSTI, RAMAVARAPPADU CIRCLE, PLOT N0.8, JRR COMPLEX, 2ND FLOOR, AYODYA NAGAR, LOTUS LANDMARK ENTRANCE, VIJAYAWADA, ANDHRA PRADESH- 520003. 2.STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A P SECRETARIAT, VELAGAPUDI - 522 503 ...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, order, or direction more particularlyone in the nature of a Writ of Mandamus declaring that a. Impugned SCN in Form
2 GST DRC 01 bearing ref consequential impugned^ordfr^T^f 10-12-2023 2D370824005262L dated 06-0^02^ ™ ref under the provisions of CGST/APGST o Respondent No 1 iltegal, without juri iction, without auth void, arbitrary 0 Articles 14. ig(tXg) anT^es ^ «e consequently set aside the same and/or L °f India, and to ac this Hon'ble Court may deem fit and °«ier orderfs) -se, b. impugned recoZy nZe.lIrcZTZ ^ 2025 issued by the Respondent No 1 as '^'^-2^^11/2025 dated 11-08- 19(1)(g) and 265 of the Constitution of tdi! a?® ^ Articles 14 the same and/or pass to consequently set aside 1AN02_1_oF2^ Petition under Section 151 cpn «»M.a ™.. £”iS"v;„ !ANQi2_OF2025 and no. no. Petition under Section 151 rpn •n the affidavit filed in support of the Demr^'^fh circumstances stated Counsel for the Petitioner: 1.PASUPULETI VENKATA Counsel for the PRASAD Respondent(S); 1 GP FOR COMMERCIAL TAX 2. 3 V The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the impugned show-cause notice dated 10.12.2023 and the assessment order, dated 06.08.2024, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 (for short ‘the GST Act’) for the financial years 2020-21. The show-cause notice and the order of assessment have been challenged by the petitioner in the present Writ Petition. These impugned orders, in Form GST DRC-01 & 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. 4. 5. 4
Following the aforesaid to be set aside assessing officer, on these i This Court i Judgments, the i orders would have 'mpugned assessment ' of the signature on account of the absence of the 'mpugned orders. 7. . ■ cogent of the fact been passed some time back and the delay. Howevei notice or orders, Hon’ble High Court Commissioner (W.P.No. that the i"^^Pugned order has present Writ Petition has been Rules, 2017 stipulates filed with that service of service at all. The r, Rule 26(3) of the COST without signature, of Madras i would not amount to 'n T.V.L. Deepa Traders 19277 of 2024, dated '^s. The Deputy the same 13.08.2024) had held view, today, on account of the those circumstances, factor. Consequently, there iIS no service of the iimpugned order even as of impugned proceeding. In would not a relevant absence of sisignature on the i the delay in approaching this Court,
Accordingly, this Writ Petition is disposed of cause notice dated 10.12.2023 setting aside the assessment order, - to the 1 assessment, after giving notice and by assigning period from the date of ' shall be excluded for the impugned show- and the dated 06.08.2024, respondent to conduct fresh passed by the l St respondent, with liberty St a signature to the Orders, till the date of limitation. There said Orders. The the impugned of receipt of this Order purposes shall be no order as to costs, aaquel, pending miscellaneous As a applications, if closed. any, shall stand B. CHITTI JOSEPH ASSISTANT REGISTRAR //// r. SECTION OFFICER To,
The Deputy Assistant Commissioner(ST)-i, Ramavarappadu Circle, Plot No.8, JRR Complex, 2"^^ Floor, Ayodya Nagar, Lotus landmark Entrance, Vijayawada, Andhra Pradesh- 520003. 2. The Principal Secretary. Revenue Department (Commercial Tax), State of Andhra Pradesh, A. P. Secretariat, Velagapudi - 522 503 One CC to Sri Pasupuleti Venkata Prasad, Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] Two CD Copies. 3. 4. 5. ssb
high court DATED; 10/09/2025 ORDER WP No. 24230 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.