BharatTaxGST

Anantha Pvc Pipes Private Limited vs. The State Of Ap

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WP/4579/2025HC Andhra PradeshGSTCNR APHC01007968202504 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Petitioner: SRI S APPADHARA REDDYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 4579 OF 2025 Between: M/s. Anantha PVC Pipes Private Limited, Survey No 26 NH 44, Bangalore Road Hamapapuram, Ananthapuramu, Anantapur Dist ANDHRA PRADESH, 515722. Represented by its Director Smt. S. Sujala. ...PETITIONER AND The State of Andhra Pradesh, Represented by its Principal Secretary Revenue Commercial Tax Department, Secretariat of A P, Velagapudi Amaravathi, Guntur District 522503, The Chief Commissioner (ST), State Tax Department, Kunchanapalli Guntur District - 522501. Deputy Commissioner (ST), Special Circle, Ananthapuramu Ananthapuramu Division 1st Floor, PAR Heights, Gooty Road Andhra Pradesh - 515005. Additional Commissioner (ST), Appellate Authority, Tirupati. 1. 2. 3. 4. ...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, Order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the proceedings of the 3rd Respondent dated 25-05-2023 in FORM GST DRC -07 with R.C No 37AAGCA09636JIZN demanding APGST of Rs 13,04,100/- and CGST of Rs 13,04,100/- and Interest of Rs 8,27,050/- totaling Rs 4,35,250/- for the financial year 2021-2022 and the proceedings of 4th respondent dated 18.01.2025 as illegal, arbitrary violative of principles of natural justice and contrary to the provisions of Section 73 and Section 74 of APGST/CGST Act, 2017 and violative of Articles 14, 19(1)(g) and 21A of Constitution of India, and to consequently set-aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased pleased to suspend the proceedings of the 3rd respondent dated 25-05-2023, pending disposal of the above writ petition pending disposal of the above writ petition. Counsel for the Petitioner:SRI S APPADHARA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER / APHC010079682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] 0^- WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 4579/2025 Between: Anantha Pvc Pipes Private Limited ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SAPPADHARA REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The petitioner was served with an assessment order, in FORM GST DRC-07, dated 25.05.2023, passed by the 3^^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2021-22. 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 order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order. assessment

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Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order, dated 25.05.2023. issued by the 3'^^ respondent, with liberty to the 3'"' 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 order, 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. M. PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,

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The Principal Secretary, State of Andhra Pradesh, Revenue Commercial Tax Department, Secretariat of A P, Velagapudi, Amaravathi, Guntur District 522503,

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The Chief Commissioner (ST), State Tax Department, Kunchanapalli Guntur District - 522501. 3. Deputy Commissioner (ST), Special Circle, Ananthapuramu Ananthapuramu Division 1st Floor, PAR Heights, Gooty Road Andhra Pradesh - 515005. 4. Additional Commissioner (ST), Appellate Authority, Tirupati.

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One CC to SRI. S. APPADHARA REDDY Advocate [OPUC]

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

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Three C.D.Copies

HIGH COURT DATED:05/03/2025 ORDER WP.No.4579 of 2025 9 . . .. V 1 A MAY ^ C.r ^ Curreiu s>tftiion . g. DISPOSING OF THE WP 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.