M/S Dott Srk Joint Venture vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following: ORDER severe loss and hardship. Y. SREENIVASA REDDY 1 & 2: GP FOR COMMERCIAL TAX
APHC010274862025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] I n. 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: 13595/2025 getween: 5 Dott Srk Joint Venture ...PETITIONER K n I ivi/ AND yi^ssistant Commissioner and Others Counsel for the Petitioner: 1.YSREENIVASA REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 1-he Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the impugned show-cause notice and along with summary of show-cause notices, in Form GST DRC-01, dated Q7.11.2024 and the assessment order and along with summary orders, in Form OST DRC-07, dated 17.01.2025, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2021-2022. These impugned show-cause notices and the assessment orders of the 1®‘ respondent have been challenged by the petitioner in this Writ petition. ...RESPONDENT(S)
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These orders, in Form GST DRC-01& 07, petitioner, on various grounds, including the do not contain the signature of the assessing officer. Learned Government Pleader instructions, submits that there i* Sections-160 & 169 of the Central Goods provisions of 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. SRS Traders 19.03.2024, Commissioner ST & Vs The. Assistant in W.P.No.5238 of 2024, following the aforesaid ors two Judgments, had held that the absence of the sisignature of the assessing ! assessment order invalid officer, on the assessment order, would render the and set aside the said order.
Following the aforesaid Judgments, the impugned assessment orders would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned orders.
Accordingly, this Writ Petition is disposed of setting aside the impugned show-cause notice and along with summary of show in Form GST DRC-01, dated 07.11.2024 and the -cause notices, assessment order and along WiW summary orders, in Form GST DRC-07, dated 17.01.2025, passed by the 3 respondent, with liberty to the respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said orders. The period from the date of the impugned orders, till the date of receipt of these Orders 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. I A. VENU GOPAL RAO ASSISTANT REGISTRAR //// ^/■v/ SECTION OFFICER To 1. The Assistant Commissioner (ST), Kadapa-1 Circle, Kadapa Andhra Pradesh
The Secretary (Revenue), State of Andhra Pradesh, Secretariat, Velagapudi, Andhra Pradesh- 52228
One CG to Sri Y. Sreenivasa Reddy, Advocate [OPUC]
Tw6%Cs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]"
Three CD Cdpies. ssb
HIGH COURT DATED:18/06/2025 ORDER WP.No. 13595 of 2025 IS OCT 2025 )W Qurreni ’iE/S.S 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.