Thota Nagabhushanam vs. The Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
order of assessment in Form GSTR-07 dated 29-09-2023 in DIN 372909238240 for the periods 2017-18 to 2021-22 followed by a summary dated 29-09-2023 without issuing any intimation or show cause notices and uploading the same through portal or serving the same on the Petitioner and determining the tax thereon which comes to Rs. 3,26,713/- (SGST and CGST) and levying penalty equal to 100 times the tax. and interest thereof as Illegal, arbitrary, unjust, improper, without authority of law and juri iction, contrary to Section 74 and section 122 and S^ection 50 of GST Act 2017 and hit by the principles of natural justice and violative articles 14, 19(1)(g), 21 and 265 and 300-A of the Constitution of Tndia consequently to set aside the same. the of and r lA NO: 1 OF 2024 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 all further proceedings pursuant to the impugned order of assessment in Form GSTR-07 dated 29-09-2023 in DIN 372909238240 for the periods 2017-18 to 2021-22 pending disposal of the writ petition Counsel for the Petitioner: SRI. M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
APHC010366972024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY JHE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO the honourable SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 18781/2024 Between: Thota Nagabhushanam ...PETITIONER AND The Assistant Commissioner and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.M VJ KKUMAR Counsel for the Respondent{S):
GP FOR COMMERCIALTAX
The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 29.09.2023, 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. 's
2
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. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.
Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant 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"oraer.
3 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 29.09.2023, 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. 7. 0FF\CER //// sect\on To,
The Assistant Commissioner, (ST), Madanapalle Circle,Chittoor District, Andhra Pradesh.
The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
The Secretary, Union of India, Ministry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001. 4. One CC to Sri. M V J K Kumar Advocate [OPUC]
Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT]
Three CD Copies GSC
m HIGH COURT DATED: 19/02/2025 ORDER WP.No.18781 of 2024 I 2UUN 2025 I ^ . Current Section 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.