BharatTaxGST

Khadir Enetrprises vs. Assistant Commissioner Of State Tax

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WP/23349/2025HC Andhra PradeshGSTCNR APHC01043868202509 September 2025Bench: R RAGHUNANDAN RAO,CHALLA GUNARANJAN8 pages
For Petitioner: SRI J.N VENKATA SURESH KUMAR ^For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
n 4 APHC010438682025 rtt A IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) M IX |V.i' WEDNESDAY,THE TENTH DAY OF SEPTEMBEFT TWO THOUSAND AND TWENTY FIVE ^ PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAQ^ AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN/ WRIT PETITION NO: 23349 OF 2025 Between: M/s. Khadir Enterprises, Represented by the Proprietor Sri Abdul Khadir Shaik, Door No. 422, 423, 424, 425, Phase 1,2, Auto Nagar, Guntur, Andhra Pradesh. PIN -522001. ...PETITIONER AND 1. Assistant Commissioner of State Tax, Kothapet Circle Guntur-ll Division, D.No.11-1-73/1, 4**^ Floor, Vasundhara Bldgs Rajaji Bhavan, Jinna Tower Center, Guntur, Andhra Pradesh-522001 2. State of Andhra Pradesh, Represented by the Secretary to Government of A.P., Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN - 522 503 ...RESPONDENTS 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 to issue an appropriate writ, order or direction, more in the nature of - « Mandamus, setting aside the impugned claimed common Intimation of Ascertained in Part-A of the Form GST DRC-01A, the claimed show- cause Notice and its claimed summary in Form GST DRC-01 both dated 08- 07-2024, the 2 claimed personal hearing Notices dated 20-09-2024 and dated 06-11-2024 and the claimed adjudication order and its alleged summary Form GST DRC-07 both dated 04-04-2025 and the proceedings issued under Section 74 of the GST Acts, 2017 by the Respondent No:1. ^ lA NO: 1 OF 2025 ^ in Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to stay the collection of the disputed interest of Rs.2,49,517y-' Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR ^ Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX

The Court made the following order:

APHC010438682025 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: 23349/2025 Between: 1.KHADIR ENETRPRISES, REPRESENTED BY THE PROPRIETORSRI ABDUL KHADIR SHAIK DOOR NO 422, 423, 424, 425, PHASE 1,2, AUTO NAGAR, GUNTUR, ANDHRA PRADESH. PIN - 522001. ...PETITIONER AND 1.ASSISTANT COMMISSIONER OF STATE TAX, KOTHAPET CIRCLE GUNTUR-LL DIVISION, D.NO 11-1-73/1,4TH FLOOR, VASUNDHARA BLDGS ANDHRA PRADESH-522001 RAJAJI BHAVAN,JINNA TOWER CENTER,GUNTUR, 2.STATE OF ANDHRA PRADESH, REPRESENTED BY THE REVENUE (CT) SECRETARY TO GOVERNMENT OF A.P. DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned claimed common Intimation of Tax Ascertained in Part-A of the Form GST DRC-01A, the claimed show-cause Notice and its claimed summary in Form GST DRC-01

% W.P.N0.23349 of 2025 both dated 08- 07-2024, the 2 claimed personal hearing Notices dated 20-09- 2024 and dated 06- 11-2024 and the claimed adjudication order and its alleged summary in Form GST DRC-07 both dated 04-04-2025 proceedings issued under Section 74 of Respondent Nol and to pass and the the GST Acts, 2017 by the 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 the collection of the disputed interest of Rs.2,49,517; and to pass such other order or orders in the interest of Justice, lest the Petitioner will be put to irreparable economic loss. Counsel for the Petitioner:

1.

J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX A The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, vide Reference No.ZD3704250059491. dated 04.04.2025, passed by the 1 respondent, under Section 74 of the Goods and Services Tax Act, 2017 (for short ‘the GST Act’), for the tax period April, 2020 - March, 2021. This St assessment order has been challenged by the petitioner in the present Writ Petition.

2.

This impugned order, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain the signature of the Assessing Officer.

3.

Learned Government Pleader for Commercial Tax, on instructions. submits that, there is no signature of the Assessing Officer, on the impugned order.

4.

The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs, The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of 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. Commissioner ST & in the case of M/s. would have' to be set aside 1®* 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 impugned Order, till the date of receipt of this Order shall be excluded for the purposes of limitation.

8.

There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. M. RAiVSESH BABU DEPUTY REGISTRAR //// SECTION OFFICER To,

1.

The Assistant Commissioner of State Tax, Kothapet Circle Guntur-ll Division, D,Np 11-1-73/1,4th Floor, Vasundhara Bldgs Rajaji Bhavan, Jinna Tower Center, Guntur, Andhra Pradesh-522001

2.

The Secretary to Government of A.P. Revenue (CT) Department, State Government of A.P. Secretariat Buildings of Andhra Pradesh, Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503

3.

One CC to Sri J.N. Venkata Suresh Kumar, Advocate [OPUC] ^

4.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

5.

Two CD Copies. ssb

> - HIGH COURT DATED:10/09/2025 ORDER WP No. 23349 OF 2025 s( 0 8 OCT 2025 )S SectiooX^^ 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.