Slv Constructions vs. The Assistant Commissioner Of State Tax - Andhra Pradesh High Court, 09 September 2025

Cause title — parties, addresses and appearances

APHC010149492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 7857 OF 2025 Between: SLV Constructions, 1-5-10, Near Ayyappa Temple, Suryanarayanapuram, Bhimavaram, West Godavari, Andhra Pradesh - 534202. Represented by its Mr. Penmetsa Srinivasa Raju S/o Penmetsa Managing Partner Nagabhushana Raju, Aged about 56 years, Suryanarayapuram, Bhimavaram, West Godavari District, Andhra Pradesh - R/o. 1-5-10/1, 534202. ...Petitioner AND 1. The Assistant Commissioner Of State Tax, Bhimavaram, Door No. 20-10-1 (C), Opp MR Residency, Rest House Road, Bhimavaram, West Godavari District, Andhra Pradesh - 534201 2. The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Bandar Road, Edupugallu Village, Kankipadu Mandal, Apartments Vijayawada, Andhra Pradesh - 521144 3. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A P Secretariat, Velagapudi - 522 503 ...Respondents Mj 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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that the impugned order dated 21-12-2023 DRC-07 vide Reference No. read with the summary in Form ZD371223016163V dated 23-12-2023 passed by the Respondent No. 1 under the provisions of COST Act 2017 as being void, arbitrary, illegal, without jurisdiction, 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 praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay operation of impugned order dated 21-12-2023 read with the summary in Form DRC-07 vide Reference No. ZD371223016163V dated 23- 12-2023 passed by Respondent No. 1. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to permit the Petitioner to file additional affidavit along with material papers and the Hon’ble Court may be peruse as a part and parcel of the Writ Petition. Counsel for the Petitioner: SRI PASUPULETI VENKATA PRASAD Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: APHC010149492025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, 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: 7857/2025 Between: 1.SLV CONSTRUCTIONS, S U RYANARAYANAP U RAM, ANDHRA PRADESH - 534202. REPRESENTED BY ITS MANAGING PARTNER, MR. PENMETSA SRINIVASA RAJU, S/0 PENMETSA NAGABHUSHANA RAJU, AGED ABOUT 56 YEARS, R/0. 1-5-10/1, SURYANARAYAPURAM, BHIMAVARAM, DISTRICT, ANDHRA PRADESH - 534202. 1-5-10, NEAR AYYAPPA TEMPLE BHIMAVARAM, WEST GODAVARI WEST GODAVARI ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER OF STATE TAX, BHIMAVARAM, DOOR NO. 20-10-1 (C), OPP MR RESIDENCY, REST HOUSE ROAD, BHIMAVARAM, WEST GODAVARI DISTRICT, ANDHRA PRADESH - 534201 2.THE CHIEF COMMISSIONER OF STATE TAX, D. NO. 5-59, RK SPRING VALLEY APARTMENTS BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, ANDHRA PRADESH-521144 3.STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A P SECRETARIAT, VELAGAPUDI - 522 503 ...RESPONDENT(S): •' 2 Petition under Article 226 of the Constitution ... circumstances stated in the affidavit filed therewith 21 12!doL ead wth the 2037172301616.^^ ! R^fe^^nce No. under m f 23-12-2023 passed by the Respondent No 1 under the provisions of CGST Act 2017 as being void arbitrary illeoal wdhout jurisdiction, without authority of law apart from being violatile dl Articles 14 19(1)(g) and 265 of the Constitution of India, and to set aside the same and/or pass lA NO: 1 OF 2025 of India praying that in the the High Court may be consequently Petition under Section 151 CPC in the affidavit filed i - praying that in the circumstances stated in support of the petition, the High Court may be pleased pleased to stay operation of impugned order dated 21-12-2023 read with the mmary ,n Form DRC-07 vide Reference No. ZD371223016163V datd 23^ 12-2023 passed by Respondent No. 1 and pass lA NO: 2 OF 20?*^ Pebton under Section 151 CPC praying that in the circumstances stated m the affidavit filed in support of the petition, the High Court may be pleased May be pleased to permit the Petitioner to file additional affidavit along with Counsel for the Petitioner: I.PASUPULETI VENKATA PRASAD Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. Ik 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the impugned summary order, in Form DRC-07, vide Reference No.ZD371223016163V, dated 23.12.2023, passed by the 1"‘ respondent, under the Goods and Service Tax Act, 2017 (for short ‘the GST Act’) for the financial year April, 2020 to March, 2021. The summary order in Form DRC-07 has been challenged by the petitioner in the present Writ Petition. 2. The impugned summary order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings do not contain the signature of the assessing officer. Learned Government Pleader for Commercial Tax, instructions, submits that there is no signature of the assessing officer, on the

impugned summary order.

Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would 4. 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. 19.03.2024,

i 4

Following the aforesaid Judgments, the impugned summary order would have to be set aside on account of the absence of the signature of the assessing officer, on the summary order. This Court is also cognisant of the fact that the impugned order has been passed some time back and the present Writ Petition has with delay. However, Rule 26(3) of the COST Rules, service of notice or orders, without signature, would not all. The Hon’ble High Court of Madras in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held 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. 7. been filed 2017 stipulates that amount to service at the same

Accordingly, this Writ Petition is disposed of setting aside the summary order, in impugned Form DRC-07, NO.ZD371223016163V, dated 23.12.2023, passed by the 1®‘ respondent, with liberty to the 1®' respondent to conduct fresh and by assigning a signature to the said Order. Consequently, the impugned assessment order dated 21.12.2023, passed by the 1 aside. The period from the date of the impugned Orders, till the date of this Order shall be excluded for the purposes of limitation. There shall be order as to costs. vide Reference assessment, after giving notice St respondent is also set of receipt no As a sequel, pending miscellaneous applications, if any, shall stand closed. U SRIDEVI DEPUTY REGISTRAR //// SECTION OFFICER To,

The Assistant Commissioner Of State Tax, Bhimavaram, Door No. 20-10-1 (C), Opp MR Residency, Rest House Road, Bhimavaram, West Godavari District, Andhra Pradesh - 534201

The Chief Commissioner of State Tax, D. No. 5-59, RK Spring Valley Apartments Bandar Road, Edupugallu Village, Vijayawada, Andhra Pradesh - 521144 Kankipadu Mandal,

The Principal Secretary, State of Andhra Pradesh, Revenue Department (Commercial Tax), 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 nm

A HIGH COURT DATED:10/09/2025 ORDER WP NO. 7857 OF 2025 3 0 OCT 2025 >sQurrentS«ct|25-^ DISPOSING OF THE WP WITHOUT COSTS