Sai Sree Infra Developers vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
other order(s) as this circumstances of the case. / / no. as Hon’ble Court may deem fit and proper in the 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 consequently set 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 ZD370824005238C dated 06-08-2024 passed by the Respondent No. 1. lA NO: 2 OF 2Q2fi Petition under Section 151 CPC circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the impugned 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 the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX The Court made the following order: no. is filed praying that in the recovery notice vide
APHC010473962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) BS0 sib [3554] ft WEDNE AY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE u PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 24229/2025 Between: TSAI 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/O.LATE GELLI RAJAMOHANA RAO AGED 57 YEARS. R/0. PLOT NO. 14, VIVEKANANDA NAGAR COLONY KUKATPALLY, HYDERABAD, TELANGANA- 500056. REPRESENTED BY ITS ...PETITIONER AND I 1.THE DEPUTY ASSISTANT COMMISSIONER. (ST)-I, 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 particularly one in the nature of a Writ of Mandamus declaring that a. Impugned SCN in Form
2 GST DRC 01 bearing ref no. ZD371223005134Z dated 10-12-2023 and consequential ZD370824005238C dated 06-08-2024 passed by the Respondent No. 1 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(1)(g) and 265 of the 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)(9) 3nd 265 of the Constitution of India, and to consequently set aside the same and/or 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 stay operation of order in Form DRC-07 bearing ref no. ZD370824005238C dated 06-08-2024 passed by the Respondent No.1 and pass lA NO: 2 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 suspend the impugned 2/Nil/2025 dated 11-08-2025 issued by the Respondent No.1 and Counsel for the Petitioner: I.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX impugned order in Form DRC-07 bearing ref no. Constitution of India, and to recovery notice vide R.C.No.JA- pass 2. 3 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 2019-20. 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. 1
Following the aforesaid Judgments orders would have to be set aside on account of the absence of the signature of the assessing officer, on these impugned orders. This Court is also cogent of the fact that the impugned order has been passed some time back and the present Writ Petition has been filed delay. However, Rule 26(3) of the CGST Rules, 2017 stipulates that notice or orders, without signature, would not amount to . Hon'ble High Court of Madras in T.V.L. Deepa Traders impugned show-cause notice dated 10. dated 06.08.2024, respondent to conduct fresh IS disposed of setting aside the 12.2023 and the assessment order, respondent, with liberty to the 1®* . ^ assessment, after giving notice and by assigning shall be excluded for the passed by the 1 Orders, till the date of receipt of this Order of limitation. There shall be purposes no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand B. CHITTI JOSEPH ASSISTANT REGISTRAR closed //// secticSTofficer To 1. The Deputy Assistant Commissioner (ST)-I, Ramavarappadu Circle, Floor, Ayodya Nagar, Lotus landmark nd Plot No.8, JRR Complex, 2 Entrance, Vijayawada, Andhra Pradesh- 520003. 2. The Principal Secretary, Revenue Department (Commercial Tax), State of Andhra Pradesh, A P Secretariat, Velagapudi - 522 503 ^k^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.
HIGH COURT \ DATED:10/09/2025 ORDER WP No. 24229 OF 2025 1 5 ti4-acT iB5 I Current jtemr> -Or *•*=..- 5 1C OCT 2B?5 2' Current s«cuen . ^ « 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.