BharatTaxGST

M/S. G. Mallaiah vs. The Assistant Commissioner

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WP/12919/2025HC Andhra PradeshGSTCNR APHC01025879202506 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO7 pages
For Petitioner: SRI. SRINIVASA RAO KUDUPUDIFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
\ J IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) ^ WEDNESDAY JHE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE I PRESENT TKt^HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND T^E HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12919 OF 2Q2fi Between: M/s. G. Mallaiah, Works contractor, GSTIN - 37BOOPG3246P2ZA Reo bv Its Proprietor, Mr. G. Mallaiah, D.No.5-4, D.No.2-34, Gosanipall,' Kocheruvu Dhone, Nandyal - 518222, Kurnool District, Andhra Pradesh ...PETITIONER AND The Assistant Commissioner, Nandyal-ll circle, Kurnool District, Andhra r r9d6sn. state of Ai^hra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi Guntur District. The Branch Manager, State Bank of India, Dhone Branch District, Andhra Pradesh Secretary (Finance) Ministry of Finance North Block New Delhi 110001 1. 2. 3. Kurnool 4. \ ...RESPONDENTS % Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith be pleased to issue a Writ of Mandamus or any other appropriate writ ‘drcJerj^, direction declaring the action of the 1st Respondent in issuing assessnient order dated 5.11.2024 for the period 2023-24 under the Goods and Service Tax Act, 2017 in Form DRC-07 signing the document either physically or digitally on the assessment order or the show cause notice as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice, x the High Court may or 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 stay of recovery of the disputed demand pursuant to the impugned assessment order dated 5.11.2024 passed by the 1®‘ Respondent for the tax period 2023-24, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. ' Counsel for the Petitioner: SRI. SRINIVASA RAO KUDUPUDI Counsel for the Respondents No.1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: None appeared

The Court made the following Order:

RRR,J & Dr. KMR,J APHC010258792025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) QMS [3525] WEDNE AY ,THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 12919/2025 Between: M/s. G. Mallaiah ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) Heard Sri Srinivasa Rao Kudipudi, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax, appearing for the respondents.

2.

The petitioner was served with an assessment order, dated 05.11.2024, passed by the 1®' respondent, under the Goods and Service Tax

2 RRR.J & Dr, KI\?iR,j W.P.No. 12919/2025 ^ Act, 2017 [for short garnishee notice dated challenged by the petitioner. This ‘the GST Act”], for the 29.04.2024 period 2023-2024. Thereafter, a was issued. These orders have been 3. assessment order, in Form GST DRC-07, Sections-160 & 169 not rectify such a defect cannot be dispensed of the Central Goods Following this Judgment case of M/s. M/s. & ors, i Vs The. Assistant following the aforesaid Commissioner ST RRR,J & Dr. KMR.J two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, v>/ould render the assessment order invalid and set aside the said order.

7.

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.

8.

Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order, dated 05.11.2024, to conduct fresh assessment, after giving notice and by assigning a signature to the said order. Consequently, the garnishee notice, dated 29.04.2024, is also set aside. 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. K.KASI RAO ACHARI ASSISTANT REGISTRAR i SECTION OFFICER //// To,

1.

The Assistant Commissioner, Nandyal-ll circle, Kunrool District, Andhra Pradesh.

2.

The Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

3.

The Branch Manager, State Bank of India, Dhone Branch, Kurnool District, Andhra Pradesh

4.

The Secretary (Finance) Ministry of Finance, Union of India, North Block New Delhi 110001. 5. One CC to Sri. Srinivasa Rao Kudupudi, Advocate [OPUC]

6.

TwoCCsto GP for COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT]

7.

Three CD Copies vna

HIGH COURT DATE0:07/05/2025 ORDER WP.No.12919 of 2025 % (it 2'SEf2l25 rrtl o "turrent iscuon DISPOSING OF THE WRIT PETITION 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.