Mithra Coaches Private Limited vs. The State Of Andhra Pradesh
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Cause title — parties, addresses and appearances
Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned unsigned show cause notice issued by the 2 Respondent vide No.08/2024-25 dated 15.04.2024, DIN No 20240DSS600000E930 as being as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India, without juri iction and consequently set aside the same. nd a.
-V b. the impugned Order in Original 50/2024-25 COST vide DIN NO 2050155YK000071237E, dated 31.01.2025 passed by the 3 Respondent as being as illegal, arbitrary, in violation to the provisions of GST Act 2017, void, non-est in the eyes of law. contrary to the Article 19(1)(g) of the Constitution of India without juri iction and consequently set aside the j»- r ■ -4* ■’V\. rd U .i-. H.- «/- 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 petition, the High Court may be pleased to stay the operation of impugned Order in Original 50/2024-25 COST vide DIN No.2050155YK000071237E, dated 31.01.2025 the Respondent pending disposal of the present Writ Petition. Counsel for the Petitioner: SRI T.V.P.SAI VIHARI Counsel for the Respondent No.1; GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.2 & 3: SRI B.V.S.CHALAPATI RAO FORCBIC passed by SC The Court made the following: ORDER
APHC010085662025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE FIFTH DAY OF MARCH TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 4408/2025 Between: Mithra Coaches Private Limited ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.TVPSAI VIHARI Counsel for the Respondent{S): 1.B VS CHALAPATI RAO 2.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, dated 31.01.2025, passed by the 3'^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period July 2017 to July 2022. This order has been challenged by the petitioner in the present writ petition.
RRR, J & Dr. KMR, J ''
Sections-160 & 169 of the Central Goods and Service Tax on an assessment on the signature, on the provisions of Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of in the case of M/s. M/s. Commissioner ST & ors. assessment order invalid RRR, J & Dr. KMR, J 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 31.01.2025, 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. u I :• P U V.BHASKAR RAO assistant registrar Mr-' SECTION OFFICER //// To,
The Principal Secretary Revenue (CT) Department, State of Andhra Pradesh Secretariat, Velagapudi, Amaravati, Guntur District.
The Deputy Director, DGGI, VRU, Vijayawada.
The Assistant Commissioner, Central Tax Vijayawada, CGST Office, Vijayawada.
One CC to Sri T.V.P.Sai Vihari, Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
One CC to Sri B.V.S.Chalapati Rao, SC for CBIC.
Three CD Copies. gi
•# HIGH COURT gi DATED:05/03/2025 ORDER I 16JUI2fl?5 ^ ^ . Current Secnon . WP.No.4408 of 2025 m DISPOSING OF 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.