M/S. Sri Venkateswara Industries vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 18 March 2025

Cause title — parties, addresses and appearances

i IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATl,, (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH : f TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO X "Pi AND THE HON’BLE DR JUSTICE K MANMADHA RAO^ WRIT PETITION NO: 7084 OF 2025 / Between: M/s. Sri Venkateswara Industries, Having its Regd. Office at 1/232, Ward No. 1, Kadapa Road, Filer Annamayya District Rep. by its Proprietor Mr A Muni Rathnam ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati 2. The Assistant Commissioner (ST), Madanapally Circle, Kadapa Andhra Pradesh ...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 an appropriate Writ, Order or Direction, more particularly in the nature of WRIT OF MANDAMUS declaring the impugned Order of Assessment passed by the 2nd Respondent vide FORM GST DRC - 07 Dt, 25.09.2023 for FY 2019-20 to FY 2021-22 U/s. 74 of APGST Act which does not contain any Signature as being illegal, arbitrary, violative of the provisions one i of GST Act, contrary to the law settled by this Hon’ble Court same and also quash all the consequential attachment and set aside the proceedings. lA NO: 1 OF 2()9fi Petition under Section 151 CPC stated in the affidavit fiied in support of the writ Petition, the High Court may be pieased to STAY the impugned Order of Assessment passed by the 2nd Respondent vide FORM GST DRC praying that in the circumstances - 07 Dt. 2.5.09.2023 for FY,2019-20To FY 2021-22 U/s. 74 of APGST Act pending disposal of Writ petition. Counsel for the PetitionerrSRI PEDDIBHOTLA VENKATA Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER SAIRAJESH "

APHC010126682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY. THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE DR JUSTICE K MANMADHA WRIT PETITION NO: 7084/2025 [3525] RAO RAO Between: M/s. Sri Venkateswara Industries ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1 PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) ...RESPONDENT{S) Heard Sri Peddibhotia Venkata Sai Rajesh, learned for the petitioner and learned Government counsel appearing Pleader for Commercial Tax, appearing for the respondents. The petitioner 25.09.2023 passed by the 2"^^ 2. was served by an assessment order, dated respondent, under the Goods and Service Tax te:-

2 RRR,J & Dr.KMR,J W.P.No.7084/2025 Act, 2017 [for short “the GST Act”] for the period2019-2020 to 2021-2022 this order has been challenged by the petitioner.

This assessment order, in Form GST DRC-07, is challenged by 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 6. two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the and set aside the said order. assessment order invalid

Following the aforesaid Judgments, the impugned order would have to be set aside assessment 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 respondent. impugned assessment order, dated 25.09.2023 issued by the 2 with liberty to the 2""' respondent to conduct fresh nd assessment, after giving notice and by assigning a signature to the said order. The period from the date Vi - . i . 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. J SAROJA ASSISTANT REGISTRAR SECTION OFFICER //// To of Andhra Pradesh, Revenue (CT) Dept

The Principal Secretary, State Velagapudi, Amaravati

The Assistant Commissioner (ST), Madanapally Circle, Kadapa Andhra Pradesh

OneCCto SRI. [OPUC]

Two CCs to GP Pradesh. [OUT]

Three C.D.Copies PEDDIBHOTLAVENKATASAI RAJESH, Advocate, for commercial tax. High Court of Andhr^-

HIGH COURT DATED: 19/03/2025 ORDER WP.No.7084 of 2025 S 18JUL 2025 n ■w DISPOSING OF THE WP WITHOUT COSTS