Dokku Ramesh Kumar vs. The State Of Ap
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following order:
APHC010303342025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15385/2025 [3541] ■I’t; RAO Between: 1.DOKKU RAMESH KUMAR, D.NO.7/8, MAIN ROAD, GUDURU KRISHNA, ANDHRA PRADESH -521149. REPRESENTED BY ITS PROPRIETOR, SRI.RAMESH KUMAR DOKKU AGED ABOUT 51 YEARS S/0. vEERARAJU ...PETITIONER AND 1.THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT AMARAVATHI, GUNTUR DISTRICT, AP. VELAGAPUDI, 2.THE DEPUTY ASSISTANT COMMISSIONERSTL, CIRCLE, NO-LL DIVISION, VIJAYAWADA. 3.THE ASSISTANT COMMISSIONER ST, MACHILIPATNAM NO. II DIVISION, VIJAYAWADA. MACHILIPATNAM CIRCLE, ...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, direction or order more particularly in the nature of a Writ of Mandamus declaring that the assessment order Dt. 23-11-2024 passed by the 3rd ! period 2019-2020 on best judgment basis without providing the petitioner and also the respondent for the tax any opportunity to dated 26.04.2025, for consequential notice.
2 attachment and sale of immovable/movable illegal, arbitrary, contrary to the goods/shares under section 79 provisions of the GST Act, 2017, and violative of Articles 14, 19(1Xg) and 265 of the Constitution consequently set aside the same and pass as of the India and 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 grant stay of all further proceedings, interest/ penalty order dt.23- 11-2024 passed by the 3rd respondent imposing penal interest of Rs.7,63,210/- both under COST and SGST and , penalty of Rs.2,69,954/- for the tax period 2019-2020 by issuing DRC-07 dt 23-11-2024 CRef NO.ZD371124025325Q, dt.23-11- disposal of the Writ petition and 2024) with DIN3723112448122, pending pass lA NO: 2 OF 2025 Petition under Section 151 CPC in the affidavit filed in support of Counsel for the Petitioner: praying that in the circumstances stated rt may be pleased th e petition, the High C r\ \ i tl ! 1.M RAVINDRA Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX
3 The Court made the following Order: (per Hon-ble sn justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 23.11.2024, passed by the 3^'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2019-2020. The assessment order of the 3'"^ respondent has been challenged by the petitioner in this Writ Petition.
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. 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,
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.
Accordingly, this Writ Petition is disposed of setting aside the 7. assessment order, in Form GST DRC-07, dated 23.11.2024, passed by the 3 respondent, with liberty to the 3^^ respondent to conduct fresh “ after giving notice and by assigning a signature to the said order. The period from the date of the impugned this Order shall be excluded for the rd assessment. assessment orders, till the date of receipt of j purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications. if any, shall stand closed. K.J. RAJA BABU ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Principal Secretary, Revenue (CT-II) Department, State of Andhra Pradesh, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP.
The Deputy Assistant Commissioner(ST) Division, Vijayawada.
The Assistant Commissioner(ST), Machilipatnam Vijayawada.
One CC to Sri M.
Two CCs to Gp [OUT]
Two CD Copies Machilipatnam Circle, No-ll Circle, No. II Division, Ravindra, Advocate [OPUC] for Commercial Tax, High Court of Andhra Pradesh ssb
HIGH COURT \ DATED:02/07/2025 ORDER WP No. 15385 OF 2025 A O' /-O 2: OCT 2025 3S rni 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.