Cause title — parties, addresses and appearances
APHC010432332025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY,THE THIRD DAY OF SEPTEMBER
.
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO; 22543 OF 2025
Between:
R R Traders, Represented by the Proprietor Sri Mohammad Rasulkhan
Door
No
12-7-39,
Mattavari
Street, Tarapet,
Vijayawada, NTR
District, Andhra
Pradesh. PIN -520001.
...Petitioner
AND
1. Deputy Assistant Commissioner Of State Tax
3, Vijayawada
Division-1,
D.No 74-14-2B, 4th Floor, Krishna Nagar, Yanamalakuduru Road,Vijayawada,
Krishna District, Andhra Pradesh-PIN 520007.
2. The Additional Commissioner of State Tax Appeals, 40-5-19/9B, Back of
NVKR Towers, Mogalrajapuram, Vijayawada, Andhra Pradesh PIN 520010
3. State of Andhra Pradesh, Represented by the Secretary to Government of
A.P.
Revenue (CT) Department,
Government of A.P. Secretariat Buildings
Velagapudi, Mangalagiti 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
Writ of Mandamus,
setting
aside the impugned claimed
Intimation
of Tax
r
Ascertained
in
Part-A
of the Form GST DRC-01A and
its summary,
the
claimed show-
cause Notice and its summary in Form GST DRC-01
both
dated 28-06-2024 and the claimed alleged adjudicating orders and its alleged
summary in Form GST DRC-07 both dated 30-07-2024 issued under Section
73 of the CGST Acts, 2017
and APGST Acts, 2017 and the IGST Act, 2017
by the Respondent Nol and also
the endorsement dated 22-07-2025 issued
by the Respondent No 2.
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 the collection of the disputed tax of Rs. 183150, the disputed
penalty
of
Rs.
18,315
and
the
disputed
interest
of
Rs.42,360
(Total
Rs.2,43,825).
Counsel for the Petitioner: SRI J.N VENKATA SURESH KUMAR
Counsel for the Respondents: GP FOR COMMERCIAL TAX
The Court made the following:
m
APHC010432332025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE THIRD DAY OF SEPTEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 22543/2025
Between:
1.R
R
TRADERS,
REPRESENTED
BY
THE
PROPRIETORSRI
MOHAMMAD
RASULKHAN
DOOR
NO
12-7-39,
MATTAVARI
STREET,
TARAPET,
VIJAYAWADA,
NTR
DISTRICT,
ANDHRA
PRADESH. PIN -520001.
...PETITIONER
AND
1.DEPURTY
ASSISTANT
COMMISSIONER
OF
STATE
TAX
3,
VIJAYAWADA DIVISION-1,
D.NO 74-14-2B, 4TH FLOOR, KRISHNA
YANAMALAKUDURU
ROAD,VIJAYAWADA
KRISHNA
NAGAR,
DISTRICT, ANDHRA PRADESH-PIN 520007.
2.THE ADDITIONAL COMMISSIONER OF STATE TAX APPEALS, 40-5-
19/9B,
BACK
OF
NVKR
TOWERS
VIJAYAWADA, ANDHRA PRADESH PIN 520010
MOGALRAJAPURAM,
3.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
2
\v
RRR, J & TCDS, J
W.P. No.22543 of 2025
pleased topleased to issue an appropriate writ, order or direction, more in the
nature of Writ of Mandamus, setting aside the impugned claimed Intimation of
Tax Ascertained in Part-A of the Form GST DRC-01A and its summary, the
claimed show-
cause Notice and its summary
in Form GST DRC-01
both
dated 28-06-2024 and the claimed alleged adjudicating orders and its alleged
summary in Form GST DRC-07 both dated 30-07-2024 issued under Section
73 of the CGST Acts, 2017
and APGST Acts, 2017 and the IGST Act, 2017
by the Respondent Nol and also
the endorsement dated 22-07-2025 issued
by the Respondent No 2 and to 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 the collection of the disputed tax of Rs. 183150, the disputed
penalty of
Rs.
18,315
Rs.2,43,825): and to pass
Counsel for the Petitioner:
and
the
disputed
interest
of
Rs.42,360
(Total
1.J.N VENKATA SURESH KUMAR
Counsel for the Respondent(S):
1.GP FOR COMMERCIAL TAX
2.
3
RRR, J & TCDS, J
W.P.N0.22543 of 2025
The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC-07, dated 30.07.2024, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2022-2023. 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. 5. 19.03.2024 Following the aforesaid Judgments, the impugned assessment order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order.
6.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 with delay. However, Rule 26(3) of the COST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon’ble High Court impugned assessment order, dated 30.07.2024, issued by the 1®‘ respondent, with liberty to the 1^‘ respondent to conduct fresh assessment, after giving
8.W.P. No. 22543 of 2025 notice and by assigning a signature to the said order. The period from the date of the impugned assessment 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. U SRIDEVI DEPUTY REGISTRAR //// SECTION OFFICER To,
1.The Deputy Assistant Commissioner Of State Tax 3, Vijayawada Division-1, D.No 74-14-2B, 4th Floor, Krishna Nagar, Yanamalakuduru Road,Vijayawada, Krishna District, Andhra Pradesh-PIN 520007. 2. The Additional Commissioner of State Tax Appeals, 40-5-19/9B, Back of NVKR Towers, Mogalrajapuram, Vijayawada, Andhra Pradesh PIN 520010
3.The Secretary to Government of A.P. State of Andhra Pradesh, Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -522 503
4.One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC]
5.Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]
HIGH COURT DATED:03/09/2025 ORDER WP NO. 22543 OF 2025 % 3 0 OCT 2025 )|i DISPOSING OF THE WP WITHOUT COSTS
