M/S. Kanthika Exports vs. The Commercial Tax Officer

The Court made the following order:

APHC010391822025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19795/2025 Between: 1.M/S. KANTHIKA EXPORTS,, SY.N0.172/2A. 2A2, 3A, MAIN ROAD, R L PURAM(V), CHIMAKURTHY(MD), PRAKASAM DIST-AP. REP BY ITS PROPRIETOR, MR.SIDDA VENKATA SURYA PRAKASA RAO ...PETITIONER AND 1.THE COMMERCIAL TAX OFFICER, (NOW THE ASSISTANT COMMISSIONER OF STATE TAX) ONGOLE CIRCLE-2,ONGOLE, D.NO.37-1-401, VIJAYA COMPLEX, ONGOLE-523001. DHARAVARI THOTHA, 2.THE DEPUTY COMMISSIONER, (NOW THE JOINT COMMISSIONER OF STATE TAX), NELLORE DIVISION, D.NO.15-505/2, 2ND FLOOR, R.R.STREET, NELLORE, SPSR NELLORE DIST. 3.THE ADDITIONAL COMMISSIONER ST VAT REFUNDS, 0/0 THE CHIEF COMMISSIONER OF STATE TAXES ADJACENT TO NH-16, SERVICE ROAD GUNTUR DISTRICT, ANDHRA PRADESH-522501. P.NO. 12-468-4, KUNCHANAPALLY, 4.THE STATE OF ANDHRA PRADESH, REP.BY ITS PRINCIPAL REVENUE (CT) DEPARTMENT SECRETARY, AMARAVATHI, GUNTUR DISTRICT. VELAGAPUDI ...RESPONDENT(S):

2 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 tomay be pleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction the Refund Adjustment proceedings of the 1st Respondent passed in DIN No. 3707032585867 Dt. 07.03.2025 under Sec 40 of the ,, (Annexure P-1) for adjustment of the tax demands under he CST Act from the refund sanctioned with Rs.40,59,581/- in Form VAT 305 Inw.x 25.05.2019 under Rule 35 R/w Sec 38 of the nant r fof°o ^'2) not the authority prescribed under Rule 59 12) (IV) R/w Sec 2(24) and 40(1) of the AP VAT Act, 2005 (herein after called as Act) and in obedience to the directions of this Honorable Court in Writ Petition 17630 of 2024 (Annexure P-3) and also without signature is non est in the eye of law is null and void ab initio, arbitrary, high hand and against to all cannon of justice, violations of Principles of Natural Justice such and to pass lA NO: 1 OF 202fi 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 may be pleased to direct the 3rd Respondent for remittance of the refund sanctioned with Rs. 40,59.581/- through the proceedings in Form VAT 305 (A.O. No. 159564) dated 25.05.2019 along with interest pending disposal of the above writ petition, as otherwise, the petitioner would be put to loss and hardship. severe Counsel for the Petitioner:

3 The Court made the following Order: (perHon’ble sn Justice R. Raghunandan Rao) The petitioner was served with the refund adjustment proceedings, dated 07.03.2025, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from December-2012 to June-2017. The refund adjustment proceedings of the 1®* Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would on 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,

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•a HIGH COURT DATED:20/08/2025 ORDER WP No.19795 OF 2025 g (13 SEP 2025 mj fJ Current iieciion . ^Ss£?spatcH®2^ DISPOSING THE WRIT PETITION WITHOUT COSTS