M/S. Sona Residency vs. Assistant Commissioner (St)

GP FOR COMMERCIAL TAX The Court made the following order: The petitioner herein, who is in the business of providing accommodation in hotels/inn/guest houses/club or camp site, was subjected to an assessment order, dated 13.06.2022, disallowing input tax credit of Rs.4,68,508/- and directing the petitioner to pay the said input tax credit, which has been disallowed, within ten days from the date of receipt of the Order. ...RESPONDENT(S) The petitioner has challenged the said assessment order, by way of the present V\lnt Petition. The petitioner has raised various grounds, on the merits of the case and also on the ground that the impugned order does not contain any signature of the 1®' respondent either manually or digitally.

Learned Government Pleader for Commercial Tax, took up a primary objection that the Writ Petition is hit by latches as the impugned order had been passed on 13.06.2022, whereas the present Writ Petition came to be filed three years after the said impugned order. 3. 2 The petitioner, in her affidavit, has stated that she was unable to challenge the impugned order on account of the illness of her mother-in-law, who was diagnosed with cancer, and the fact that she had to attend to her mother-in-law at Visakhapatnam and was unable to look after her affairs for of Uttar Prades & Ors, in Civil Appeal No. 13806 of 2024, dated 04.12.2024. A 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. SRS in W.P.No.5238 of 2024, following the aforesaid of the signature of the assessing assessment order invalid 19.03.2024, in Commissioner ST & ors, in two Judgments, had held that the absence order, would render the the assessment officer, on and set aside the said order. the aforesaid Judgments, the impugned assessment of the absence of the signature Following orders would have to of the assessing officer, on 10. be set aside on account the impugned assessment order. ins that the merits of the issue of whether for consideration. In the of this Writ Petition by However, the fact remains - be reversed or not remains open

Input Tax Credit can circumstances, it setting aside the impugned order, dated 13 50Vo of the Input Tax it would be appropriate to dispose .06.2022, subject to the condition Credit which has been of the petitioner depositing ix weeks from today. the impugned order, within six disallowed, in the respondents to initiate of hearing given to Needless to say, it would be open to orders after due opportunity 12. fresh proceedings and pass the petitioner. is disposed of. There shall be no Accordingly, this Writ Petition is 13. order as to costs. miscellaneous applications, if any, Cfi/.A V’lJAYABABU ^ registrar SECTIO^^ OFFSCJER As a sequel, pending shall stand closed. //// assistant To, Assistant Commissioner (ST), Rajahmundry.

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