M/S. Shiva Sree Traders vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 17 June 2025

Cause title — parties, addresses and appearances

i.. IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13649 OF 2025 Between: M/s. Shiva Sree Traders, 6/685, Kojjilipeta, Machilipatnam, Krishna-521001. Represented by its Proprietor, Sri-Bommasani Lakshmi Narayana, S/o. Subbarao, Aged about 46 years. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP. 2. The Deputy Assistant Commissioner (ST)-I, Machilipatnam Circle, No- 11 Division, Vijayawada. 3. The Assistant Commissioner (ST), Machilipatnam Circle, No. II Division, Vijayawada. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased 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 2nd respondent for the tax period 2021- 2022 best judgment basis without providing any opportunity to the petitioner illegal, arbitrary, contrary to the provisions of the GST Act, 2017, contrary to the circulars issued by the Central Board of Indirect Taxes and Customs and may on as violative of Articles 14, consequently set aside the 'I9(1)(g) and 265 of the Constitution of the same. India and of jA NO: 1 OF 7(]9fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court pleased to grant stay of all further 23-11-2024 may be proceedings, interest/ penalty order dt. respondent imposing penal interest of passed by the 2nd Rs.2,20,714/- both under COST the tax and SCSI and penalty of Rs. 130104/- for issuing DRC-07 dt.23-11-2024 dt.23-11-2024) pending disposal period 2021-2022 by NO.ZD371124025026U. (Ref of the Writ petition. Counsel for the Petitioner; SR! IV! RAVINDRA Counsel for the Respondents; The Court made the following; GP FOR COMMERCIAL TAX

ORDER

APHC010255962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 13649/2025 Between: M/s. Shiva Sras Traders ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M RAVINDRA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 23.11.2024, passed by the 2^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2021-2022. The assessment order of the 2^^^ 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 this >j u this Court, in the case of M/s. on an assessment nr\f rciofi-fv/ oi loh ..WV .WN^Vlljf <3 ludgment, ar‘lutiier Division Bench of 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 officer, on the assessment order, would render the assessment order invalid and set aside the said order. 19.03.2024, assessing

Following the aforesaid Judgments, the impugned order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order. assessment

Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 23.11.2024, passed by the 2^"^ respondent, with liberty to the 2 nd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order.

3 The period from the date of the impugned assessment orders, 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. M. SRINIVAS ASSISTANT REGISTRAR //// SECTJON OFFICER To,

The Principal Secretary, Revenue (CT-II) Department, AP Secretariat Velagapudi, Amaravathi, Guntur District, AP. .*^.®P^^y^ss'stant Commissioner(ST)-l,, Machilipatnam Circle No- 11 Division, Vijayawada.

The Assistant Commissioner (ST),, Machilipatnam Division, Vijayawada. Circle, No. II

One CO^SVi M Ravincifa Advocate [OPUC] for’Oommercial Tax, High Court of Andhra Pradesh. [UU I jy.

Three CD Qcfpies *■ ; • TF

HIGH COURT DATED: 18/06/2025 ORDER WP.No.13649 of 2025 g I70CT2B5 ' ^ . Currant ^uon ^ DISPOSING OF THE W.P., WITHOUT COSTS