BharatTaxGST

M/S. K.L.R. Constructions vs. Deputy Assistant Commissioner (St)-I

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WP/9704/2025HC Andhra PradeshGSTCNR APHC01018162202522 April 2025Bench: R RAGHUNANDAN RAO,B V L N CHAKRAVARTHI6 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI ^Special Original ^Mfisdiction) WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO r AND THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 9704 OF 2025 Between: M/s. K.L.R. Constructions, (Rep by its Authorized Signatory), 1/2569, APHB Colony, Kadapa Andhra Pradesh ...Petitioner AND 1. Deputy Assistant Commissioner (ST)-I, O/o. Commissioner, Kadapa-I Circle, Kadapa, Ahdhra Pradesh 2. State of Andhra Pradesh, rep. by its Chief Secretary, Revenue Department(ST) Secretariat, Velagapudi, Amaravathi District, Andhra Pradesh- 52228 3. Union of India, (rep. by its Secretary (Revenue)) North Block, New Delhi. The Assistant ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may' be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned Pre-Show Cause Notice in Form GST DRC-01A along with Form GST-DRC-01 A^ide Ref. A- ZD370524018225K dt. 21.05.2024 and impugned Show Cause Notice in ForrH GST DRC-01 vide Ref. No. ZD3705240278918 dt. 29.05.2024 and Summary of Show Cause Notice in Form DRC-01 issued by the 1st No. Respondent and impugned

Order in Form DRC-07 vide Ref. No. for the as illegal, arbitrary. ZD370824008208C dt. 09.08.2024 issued by the 1st Respondent tax period 2021 to 2022 without having any signatures lA NO: 1 OF 2025 Petition under Section 151 of CPC is filed 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 all further proceedings pursuant to the impugned Order in Form GST DRC-07 vide Ref. No. ZD370824008208C dt. 09.08.2024 along with Summary of Order in Form GST DRC-07 of the 1®‘ Respondent for the tax period 2021-22. Counsel for the Petitioner :SRI. Y SREENIVASA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX : SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following:

APHC010181622025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3535] WEDNE AY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 9704/2025 Between: ...PETITIONER M/s. K.I.r. Constructions AND ...RESPONDENT(S) Deputy Assistant Commissioner Sti and Others Counsel for the Petitioner; 1.YSREENIVASA REDDY I Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order; (perHon'ble Sri Justice R. Raghunandan Raoj The petitioner was served with the impugned pre show-cause notice, in Form GST DRC-01A, dated 21.05.2024, the impugned show-cause, dated 21.05.2024, and the assessment order, in Form GST DRC-07, dated 09.08.2024, 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 assessment orders of the 1 respondent have been challenged by the petitioner in this Writ Petition. These assessment orders, in Form GST DRC-01 & in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the dated 29.05.2024, in Form GST DRC-01 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.

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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 assessment orders. Accordingly, this Writ Petition is disposed of setting aside the impugned pre show-cause notice, in Form GST DRC-01A, dated 21.05.2024, the impugned show-cause, dated 29.05.2024, in Form GST DRC-01, dated 21.05.2024, and the assessment order, in Form GST DRC-07, dated 09.08.2024, passed by the 1®' respondent, with liberty to the 1®* respondent to 7. 3 conduct fresh assessment, after giving notice and by assigning a signature to the said order. 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. n V.D1WAKAR deputy registrar //// SECTION OFFICER To 1. Deputy Assistant Commissioner (ST)-I, O/o. Commissioner, Kadapa-I Circle, Kadapa, Andhra Pradesh

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The Chief Secretary, Revenue Department (ST), State of Andhra Pradesh, Pradesh- 52228 (by Spe^ia^Messenger)

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The Secretary (Revenue), Union of India, North Block, New Delhi. ' (Addressees 1 & 3 by RPAD)

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One CC to SRI. Y SREENIVASA REDDY Advocate [OPUC]

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Two CCs to GP FOR COMMERCIAL TAX , High Court of Andhra Pradesh. [OUT]

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One CC to SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]

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Three CD Copies The Assistant Secretariat, Velagapudi,^ Amaravathi District, Andhra PSR

HIGH COURT DATED:23/04/2025 ORDER WP.No.9704 of 2025 S ?n SEP 2125 m •a C9/ ^ . Current Section DISPOSING 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.