M/S Sree Viswa Sai Traders vs. The Assistant Commissioner (State Tax) - Andhra Pradesh High Court, 18 February 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 21463 OF 2024 Between: M/s Sree Viswa Sai Traders, Rep by its Sole Proprietor, Thai Sateesh Kumar, C/o Thai Lakshmi Narayana, Aged about 50 years. Situated at 19/1/110/2, Vinayaka Nagar, Old Town, Anantapur, Ananthapuramu, Andhra Pradesh. 515005. ...PETITIONER AND 1. The Assistant Commissioner (State Tax), Anantapuramu-I Circle Department of State Tax (GST), Andnra Pradesh. 2. The State of Andhra Pradesh, Rep by its Principal Secretary to Government, Revenue Department (ST), Secretariat,Velagapudi, Amaravathi. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an Order or a Direction or a Writ more in the nature of may Writ of Certiorarified Mandamus to call for the records of the Respondent No.1 in impugned Orders in FORM GST-DRC-07 bearing Ref.No. ZD371223004850S dt.08.12.2023, Ref.No.ZD371223005509K dt.11.12.2023, r "L f Ref.No. ZD371223005661S dt.11.12.2023 Ref.No. ZD371223005821S , . dll 1.12.2023 and Ref.No. ZD371223005867C dt.11.12.2023, and to call for ,the records of the Respondent No.1 in impugned Show Cause Notices in FORM GST-DRC-01 bearing Ref.No. ZD370923009802B dt.16.09.2023 ReffNo. ZD3709230098534 dt. 14.09.2023, Ref.No. ZD370923009819W dt.16.09.2023, Ref.No. ZD3709230097726 dt.15.09.2023, Ref.No. ZD3709230098360 dt. 14.09.2023 passed under Section 73 of the APGST Act, 2017 for the financial year from 2017-2018 to 2021-22 and QUASH the same as illegal, and not in accordance with law and consequently direct the Respondent No.1 to conduct fresh assessment proceedings after providing a reasonable opportunity to the Petitioner in accordance with the procedure established by law ZD370923009802B Ref.No. in this regard and the Hon'ble Court may be pleased to direct the Respondents not to take any steps for recovery of the arrears of tax liability. coercive lA NO: 1 OF 2024 Petition under Section 151 CPC that in the praying circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant STAY against impugned Orders in FORM GST-DRC-07 bearing Ref.No. ZD371223004850S dt.08.12.2023, Ref.No. ZD371223005509K dt.11.12.2023, Ref.No. ZD371223005661S dt.11.12.2023, Ref.No. ZD371223005821S dt.11.12.2023 and Ref.No. ZD371223005867 C dt.11.12.2023, and impugned Show Cause Notices in FORM GST-DRC-01 bearing ZD3709230098534 Ref.No. ZD370923009802B dt.16.09.2023, Ref.No. dt. 14.09.2023, Ref.No. ZD370923009819W dt.16.09.2023, Ref.No. ZD3709230097726 dt.15.09.2023, Ref.No. ZD3709230098360 dt. 14.09.2023 passed under Section 73 of the APGST Act, 2017 for the financial year from 2017-2018 to 2021-22, pending disposal of the above writ petition. Counselfor the PetitionerSRIROSEDARS.R.A Counsel for the Respondents No.1,2: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010421212024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 1 [3508] r 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: 21463/2024 Between: M/s Sree Viswa Sal Traders ...PETITIONER AND The Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.ROSEDARS.R.A Counsel for the Respondent(S):

GP FOR COMMERCIAL TAX ...RESPONDENT(S) The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 11.12.2023, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2017-18 to 2021-22, this order has been challenged by the petitioner.

2 C'

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. 4. on 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 5. the said order.

3 aforesaid Judgments, the impugned assessment t of the absence of the signature

Following the order would have to be set aside on accoun of the assessing officer, on the impugned assessment order.

Accordingly, this Writ Petition is disposed of setting aside the 12.2023, issued by the 1®* respondent, conduct fresh assessment, after giving to the said order. The period from the date impugned assessment order, dated 11 with liberty to the 1"' respondent to notice and by assigning a signature of the impugned assessment orders, till the date of receipt of this Order shall of limitation. There shall be no order as to costs. be excluded for the purposes //// SECTION OFFICER -1 Circle, To, Tne Assistant Commissioner (State Tax), Anan apuramu ' Department of State Tax (GST), Andnra Pradesh^ 2 The principal Secretary, State of Andhra Pradesh (ST), secretariat,Velagapudi, Amaravath, ' <;ri roSEDAR S.R.A, Advocate [OPUCl 3 One CC to SRI. ROPPLia uian Court of Andhra

TWO CCS to GP FOR COMMERCIAL TAX , H,gh Pradesh. [OUT]

Three C.D.Copies 1 Revenue Department nm

HIGH COURT DATED: 19/02/2025 ORDER WP.No.21463 of 2024 i 2 7JUN 2025 ntntSectI m Co VA?, DISPOSING OF THE WP WITHOUT COSTS