Karnati Venkata Harsha Vardhan Reddy vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
order in Form No. DRC 07 bearing Ref. No. ZD370323012923M dated 24.03.2023 passed by the Respondent for FY 2019-20 without Signature, DIN, without service of notice and order, invoking Section 74 despite basing the findings on the returns filed, as being void, illegal, arbitrary, without juri iction, and non est in the eyes of law and 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 to stay all further action including collection of tax pursuant to the Show Cause Notice in Form No. Form No.DRC 01 bearing Ref. NO.ZD370223009178K dated.20.02.2023 and its consequent order in Form no. DRC 07 bearing Ref. No.ZD370323012923M dated.24.03.2023 . Counsel for the Petitioner: SRI L. CHANDRA OBUL REDDY Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following: ORDER
APHC010086932025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [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: 4468/2025 Between: Karnati Venkata Harsha Vardhan Reddy ...PETITIONER AND ...RESPONDENT Assistant Commissioner Counsel for the Petitioner: 1.L CHANDRA OBUL REDDY Counsel for the Respondent:
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 24.03.2023, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2019-20. This order has been challenged by the petitioner in the present writ petition.
2 RRR, J & MRK, jV W.P.No.4468of202f
This assessment order, in Form GST DRC-07, 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, bn the assessment order, would render the assessment order invalid and set aside the said order.
3 RRR, J & MRK, J W.P.No.4468of 2025
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 7. impugned assessment order in Form GST DRC-07, dated 24.03.2023, issued by the respondent, with liberty to the 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 of limitation. There shall be no order order shall be excluded for the purposes as to costs. SHAIK MOHD RAFl ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Assistant Commissioner, (ST), Markapur Circle, Nellore Division Andhra Pradesh.
One CC to Sri L. Chandra Obul Reddy, Advocate [OPUC] 3 Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. ■(OUT)
Three C.D. Copies. Cnr
HIGH COURT DATED: 19/02/2025 ORDER WP.No.4468 of 2025 X 2 0 MAR 2025 ^ Current aecvton eoli 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.