K L R Constructions vs. Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
Order in Form GST DRC-07 to the impugned vide Ref. No. ZD370824008223K dt. 09.08.2024 along with Summary of Order in Form GST DRC-07 of the 1st Respondent dated 09.08.2024, passed for the tax period 2022-23 pending as otherwise the Petitioner will be put to disposal of the Writ Petition severe loss and hardship. Counsel for the Petitioner: SRI Y. SREENIVASA REDDY Counsel for the Respondent Nos.1 & 2:GP FOR COMMERCIAL Counsel for the Respondent No.3:SRI PASALA PONNA RAO TAX DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
APHC010181702025 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: 9698/2025 Between; K L R Constructions ...PETITIONER AND Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.YSREENIVASA REDDY Counsel for the Respondent(S); 1.GP FOR COMMERCIAL TAX
The Court made the following Order; fperHonWeSn Jusf/ceR RaghunandanRao; The petitioner was served with the impugned notice, dated 21.05.2024 and the impugned show-cause notice, dated 29.05.2024, in Form GST DRC-01A and the assessment order, in Form GST DRC-07, dated 09.08.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2022-2023. These assessment orders of the 1®^ respondent have been challenged by the petitioner in this Writ Petition.
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These assessment orders, in Form GST DRC-01 & in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings do not contain the signature of the assessing officer. Learned Government Pleader for Commercial Tax instructions, submits that there is no signature of the assessing officer, on the impugned assessment orders. 3. on \ Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would 4. 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.
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 notice, dated 21.05.2024 ,;and the impugned show-cause notice, dated 29.05.2024, in Form GST DRC-01 A and the assessment order, in Form 6. 7. 3 « GST DRC-07, dated 09.08.2024, j the 1"* respondent to conduct fresh passed by the respondent, with liberty to ] assessment, after giving notice and by assigning a signature to the said order. The period from the date of the receipt of this Order shall be There shall be no order as to costs. impugned assessment orders, till the date of excluded for the purposes of limitation. As a sequel, pending miscellaneous applications, if any, shall stand closed. P VINOD KUMAR ASSISTANT REGISTRAR SECTIOI^r DFFICER //// To,
Deputy Assistant Commissioner, (ST)-I O/o. The Assistant Commissioner, Kadapa-I Circle, Kadapa, Andhra Pradesh
The Chief Secretary, Revenue Department(ST), State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi District, Andhra Pradesh- 52228
The Secretary (Revenue), Union of India, North Block, New Delhi.
One CC to Sri Y; Sreeniyasa Reddy, Advocate [OPUC]
One CC to Sri Pasala Ponna Rao, Deputy Solicitor of India, High Court ofA.p.[OPUC]
Two CC’s tq GP for Cbmmercial Tax, High Court of A.P. at Amaravati[OUT]
Three CD Copies. ssb
■A HIGH COURT DATE 0:23/04/2025 ORDER WP.No.9698 of 2025 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.