M/S Syed Abdul Ghouse vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
summary order in form GST DRp-07 does not bear signature, without providing opportunity to personal hearing and does not meet the may St
I^ngredients of section 74 as illegal, arbitrary, unjust, improper, without , , aut+ibrity of law and juri iction and contrary to the provisions of the GST J^20M , violative of articles 14, 19(1)(g), 21, 265 and ” Constitution of India and ■ i . 300-A of the consequently to set aside the same. lA NO: 1 OF 2Q2fi Petition under Section 151 CPC stated in the affidavit filed i may be pleased to prays this Hon’ble Court to tax, penalty and interest praying that in the circumstances m support of the writ petition, the High Court grant STAY of collection of as levied by the 1®* Respondent pursuant to the impugned order dated 31-05-2023 in GSTIN No: 37CIWPS3254A1ZX pending disposal of the writ petition. Counsel for the Petitioner : SRI M V. J. K. KUMAR Counsel for the Respondent Nos.1, 2 & 4 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
APHC010141512025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY ,THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7829/2025 Between: M/s Syed Abdul Ghouse ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ KKUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 31.05.2023, passed by the 1®‘ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2017-18 to 2021-2022, this order has been challenged by the petitioner.
This assessment order, in Form GST DRC-07 Sections-160 & 169 of the Central Goods not rectify such a defect. Following this Judgment this Court, in the case of M/s. M/s. SRS Traders Commissioner ST & ors two Judgments, had held that the absence of the si officer, on the assessment order, and set aside the said order.
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.
Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order, dated 31.05.2023, issued by the respondent, with liberty to the 1®‘ respondent to 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, miscellaneous petitions, if any, shall stand closed. M PRABHAKAR RAO ASSISTANT SECTION OFFICER GISTRAR //// To,
The Assistant Commissioner Andhra Pradesh. PradeT'”""' (ST), Appellate Authority, Tirupatl, Andhra Rayachoty Circle, YSR Kadapa District,
The Secretary, Union of India Ministry of Finance, New Delhi -110001. 5. One CC to Sri M. V. J. K. Kumar, Advocate [OPUC]
One CC to Sri P. Ponna Rao, Deputy Solicitor General of India [OPUC] ■(OUrf® Commercial Tax, High Court of Andhra Pradesh
Three C.D. Copies. Cnr
HIGH COURT DATED:02/04/2025 \ ll 19 MAY 2025 la ORDER WP.No.7829 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.