M/S Usman Enterprises vs. The Assistant Commisssioner (St)
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Cause title — parties, addresses and appearances
Order in Form GST DRC-07 dated 25.04.2024 and Proceedings in Form GST DRC-07, dated 25.04.2024, levying IGST of Rs.28,29,559/-, CGST of Rs.1,24,403/-, SGST of Rs.1,24,403/-, Interest of Rs.27,82,672/- and Penalty of Rs.3,07,836/-, totaling to Rs.61,68,873/- under Section 73 of the IGST/CGST/SGST Acts, 2017, for the tax period
2018-19, without considering the objections of the Petitioner, dated 21.12.2023 and dated 29.02.2024, without granting an opportunity of personal hearing to the Petitioner, without signature of the Officer concerned on the Summery of the Order in Form GST DRC-07 and Proceedings in Form GST DRC-07, as arbitrary, contrary to law, without juri iction and against the Principles of Natural Justice and Rule of Law, contrary to the Article 14 and 21 of the Constitution of India, and consequently set aside the Summery of the Order in Form GST DRC-07 dated 25.04.2024, Proceedings in Form GST DRC-07, dated 25.04.2024 passed by the 1st Respondent. 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 suspend the operation of the summery of the order in form GST DRC-07 dated 25.04.2024, proceedings in Form GST DRC-07, dated 25.04.2024 issued by the 1®* respondent, for the tax period 2018-19 under the IGST/CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER
APHC010216962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3536] BE WEDNE AY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 11289/2025 Between: M/s Usman Enterprises ...PETITIONER AND The Assistant Commisssioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The-pot+tioner was served with an assessment order, in FORM-GST— DRC-07, dated 25.04.2024, passed by the 2^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2018-19. This order has been challenged by the petitioner in the present writ petition. V.
RRR, J & Dr. YLR, J ^ This assessment order is challenged by the petitioner, on various 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, RRR, J & Dr. YLR, J
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 impugned assessment order, dated 25.04.2024, issued by the 2 with liberty to the 2^^ respondent to conduct fresh nd respondent assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment order, 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. SHAIK MOHD. RAFI ASSISTANT REGISTRAR % f ’ //// i. ■ I SECTION OFFICER To,
The Assistant Commisssioner (ST), (Enft.), Office of the Regional GST Audit and Enforcement, Vijayawada. 2. .Tl]g^i\ssistant Commissioner (ST), Pedakakani Circle, Guntur-I^vrsion Guntur.
The Principal Secretary (CT Dept), A.P. Secretariat, Amaravati, Guntur District, A.P
One CO to Sri Shaik Jeelani Basha, Advocate [OPUC] 5- Commercial Tax, High Court of Andhra Pradesh:
Three CD Copies TF
HIGH COURT DATED:30/04/2025 ORDER WP.No.11289 of 2025 ano«^ 'I| 71 SFP 2025 ^ , Current section 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.