BharatTaxGST

Viswam Constructions vs. Assistant Commissioner

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WP/18976/2025HC Andhra PradeshGSTCNR APHC01037612202522 July 2025Bench: R RAGHUNANDAN RAO,SUMATHI JAGADAM7 pages
For Petitioner: SRI L CHANDRA OBUL REDDYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010376122025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY THIRD DAY OF JULY f? TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 18976 OF 2025 ,o Between: M/S Viswam Constructions, Rep. by its Managing Partner, N. Viswanatha Reddy D.No.1/18, K.N Kottala, Kodigundlapadu Post, Kasinayana Mandal, YSR District - 51613 ...Petitioner AND 1. Assistant Commissioner, (ST) (FAC), O/o Joint Commissioner (ST) Kadapa Division, Kadapa. 2. The Union of India, Rep. by its Secretary, Ministry of Finance Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 3. The State of Andhra Pradesh, Rep. by its Principai Secretary to Velagapudi, 3rd Floor, Government, Revenue (CT-II) Department, Secretariat Amaravathi, Guntur District. 4. Central Board of Indirect Taxes Commissioner (GST). GST Poiicy Wing, Government of india. Of Finance, New Delhi. and Customs, Rep. by its Ministry ...Respondents India praying that in the the High Court may be Petition under Article 226 of the Constitution of circumstances stated in the affidavit filed therewith. a: pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction - (a) declaring that the Assessment Order in Form DRC-07 dated '23.0,1.2025 and Show Cause Notice in Form DRC-01 dated 01.11.2024 issued by the 1ST Respondent for the tax period 2018-19 to 2023-24 under Section 74 of the GST Act are void and illegal for not containing any valid DIN and Signature and consequently, set aside the same or (b) Alternatively, direct that no enforcement or recovery of the amounts levied under the Assessment Order dated 23.01.2025 can be made and that the limitation to file statutory appeal under Section 107 of the GST Act does not commence until the order dated 23.01.2025 is communicated with a valid DIN and Signature in accordance with law. 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 to grant interim stay of all lurther proceedings pursuant to the impugned order dated 23.01.2025 issued by the 1ST Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI L CHANDRA OBUL REDDY Counsel for the Respondent Nos.1 & 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: SRI SHANTHI CHANDRA,

The Court made the following order:

APHC010376122025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] I WEDNE AY, THE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 18976/2025 Between; 1.VISWAM CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER, N. KOTTALA, VISWANATHA REDDY D.NO.1/18, KODIGUNDLAPADU POST, KASINAYANA MANDAL, YSR DISTRICT K.N -51613 ...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST) (FAC), COMMISSIONER (ST), KADAPA DIVISION, KADAPA. 2.THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 0/0 JOINT 3.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 4.CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS COMMISSIONER (GST). GST POLICY WING, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI. ...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 o?or - 07 dated 23.01 2025 and 9hn n ^sessment Order in Form DRC- 01.11.2024 issued by .he 1ST 2023-24 under Section 74 of.he 'gst A . containing any valid DiN and Signature o°‘ evied under the Assessment Order dated 23 01 2025 he i,m,.a.,on to file statutory appeal under Seln not commence until the order dated 23.01,2025 i N and Signature in accordance with law and lANOjJOF^025 same recovery of the amounts can be made and that 107 of the GST Act does IS communicated with a valid pass or Petition under Section 151 CPC in the affidavit filed i pleased to praying that in the circumstances stated orani ■? Court grant interim stay of all further impugned order dated 23.01.2025 i disposal of the Writ Petition loss and hardship may be pleased proceedings pursuant to the as o" Respondent, pending as otherwise the Petitioner will be put to severe Counsel for the Petitioner: 1.L CHANDRA OBUL REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

3 The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 23.01.2025, passed by the 1®' respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2018-19 to 2023-24. The assessment order of the 1®‘ respondent has been challenged by the petitioner in this Writ Petition.

2.

The assessment order, in Form GST DRC-07, is challenged by 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. 19.03.2024 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 n 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.

Accordingly, this Writ Petition is disposed of setting aside the 7. St assessment order, in Form GST DRC-07, dated 23.01.2025, passed by the 1 with liberty to the 1*' respondent to conduct fresh assessment. respondent after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment orders, till the date of receipt of of limitation. There shall be no this Order shall be excluded for the purposes order as to costs. sequel, pending miscellaneous applications, if any, shall As a stand closed. M. SRINIVAS ASSISTANT REGISTRAR //// SECTJON OFFICER To 1. Assistant Commissioner, (ST) (FAC), O/o Joint Commissioner (ST) Kadapa Division, Kadapa.

2.

The Secretary, Deep Building, Sansad Marg, New Delhi-110 001. 3. The Principal Secretary to Government, Revenue (CT-ll) Department Secretariat, Velagapudi, Amaravathi, Guntur District. Union of India, Ministry of Finance 3rd Floor, Jeevan

4.

Commissioner (GST), Central Board of Indirect Taxes and Customs, Government of India, Ministry of Finance, New Delhi. GST Policy Wing

5.

One CC to Sri. L Chandra Obul Reddy, Advocate [OPUC] GP For Commercial Tax, High Court of Andhra Pradesh

6.

Two CCs to [OUT]

7.

One CC to [OPUC].

8.

One CC to Sri Shanthi Chandra, Advocate [OPUC].

9.

Two CD Copies. Sri Pasala Ponna Rao, Deputy Solicitor General of India AL

HIGH COURT DATED:23/07/2025 ORDER WP NO. 18976 OF 2025 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.