BharatTaxGST

M/S. Mount Vista Private Limited vs. Deputy Commissioner (State Tax)

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WP/4257/2025HC Andhra PradeshGSTCNR APHC01007892202518 February 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
M fj IN THE HIGH COURT OF ANDHRA PRADESH :: AMARA)^'''*^ (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUaI TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO Si .'A AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4257 OF 2025 Between: M/s. Mount Vista Private Limited, (Rep by its Authorized Signatory) 18-7 ZPH School, Jangareddygudem, Eluru District,Andhra Pradesh Near ...PETITIONER- AND 1. Deputy Commissioner (State Tax), Special Circle Eluru, Eluru, Andhra Pradesh 2. State of Andhra Pradesh rep. by its Chief Secretary, Revenue Department Secretariat, Velagapudi, Amaravathi District Andhra Pradesh- 522238 3. Union of India, (rep. by its Secretary (Revenue)) North Block Delhi. New ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a \NR\T OF MANDAMUS or any other appropriate writ or order or direction, (a) Setting aside the impugned FORM GST DRC-01 dt.03.05.2024 Summary of the Show Cause Notice vide Ref. No ZD370524002428I dt.03.05.2024 and Summary of the Order vide Ref. No. ZD371124013821S dt. 15.11.2024 issued by the Respondent for the tax period 2021-2022 to 2023-2024 without having any signature as illegal, arbitrary, and (b) Setting aside the subsequent GST St 1 DRC-07 dated 21.10.2024 issued by the 1®' Respondent due to the ^ initiation of the proceedings itself being non-est in law. IA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the Order dated 21.10.2024 along with proceedings in Summary of the Order vide Ref. No. ZD371124013821S dt. 15.11.2024 issued by the 1®* Respondent for the tax period 2021-22 to 2023-24 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. ' Counsel for the Petitioner.SRI. Y SREENIVASA REDDY Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: GP FOR REVENUE Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following ORDER:

APHC010078922025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) Sfw-i. [3508] WEDNE AY, THE 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: 4257/2025 Between: M/s. Mount Vista Private Limited ...PETITIONER AND Deputy Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.YSREEN1VASA REDDY Counsel for the Respondent(S): 1.GP FOR REVENUE 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 in Form GST DRC- 01, dated 03.05.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period October 2021 to June 2023. This order has been challenged by the petitioner in the present writ petition.

RRR, J & MRK, J

2.

This assessment order, in Form GST DRC-01, 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.

RRR,J& MRK,J

6.

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.

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order in Form GST DRC-01, dated 03.05.2024, issued by the 1®* 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 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. V.SAVITHRI GOWRI ASSISTANT REGISTRAR //TRU€ COPY// SECTION OFFICER To 1. The Deputy Commissioner (State Tax), Special Circle Eluru, Eluru, Andhra Pradesh

2.

The Chief Secretary, Revenue Department State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi District Andhra Pradesh- 522238

3.

The Secretary (Revenue), Union of India, North Block, New Delhi.

4.

One CC to SRI. Y SREENIVASA REDDY, Advocate [OPUC]

5.

One CC to SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]

6.

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

7.

Two CCs to GP FOR REVENUE, High Court Of Andhra Pradesh. [OUT]

8.

Three CD Copies PRK

HIGH COURT DATED: 19/02/2025 ORDER 2 5 JUN 2025 i^^a^JrwJtSec^^ WP.No.4257 of 2025 .«o 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.