M/S. Rtech Industrial Constructions vs. The Assistant Commissioner (St) - Andhra Pradesh High Court, 18 February 2025

Cause title — parties, addresses and appearances

IN THE HIGH OF ANDHRA PRADESH ;; AMARAVATI (Special Original Jurisdiction) nineteenth day of febru TWO THOUSAND AND TWENTY FIVE PRESENT the honourable SRI JUSTICE R. the honourable SRI JUSTICE MAHESWARA WRIT PETITION NO: 434fi OF 9n9g RAGHUNANDAN R RAO KUNCHEAM Between: M/s. Rtech Industrial Constructions' D19 ^ r- Manipal Hospital Service Road tldPnJii Enclave, Opp Partner Sri. itlandali B^by R^ma K^hnf S/n J Rep. by Sis about 39 Years, Guntur District, Andhrb Pradesh^ ^ Seshagiri Rao, Aged ...PETITIONER AND 1. The As^stant Commissioner (ST) Manaalanih Guntur District, Andhra Prade^' ''"^''^alagiri Circle, Mangalagiri, olpartmt"? vllaglfud^m oShM^ooi: Secretary, Ministry of Finance, New ...RESPONDENTS Petition under Article 226 o, the Constitution of India praying that in the circumstances stated in the affidavit filed therewith be pleased to issue an appropriate writ, order na^e Of Writ of MANDAMUS declaring the action of the 1^- Respondent - 7 (ST);,Mangalagiri in passing the adjudication order m Form DRC-07 under section 73 of the APGST the High Court may or direction particularly in the Act 2017 r/w rule without signing the orders either manually serving any revised show cause notice dated 14-12-2020 142(5) dated 22-04-2021 digitally and not or % in revised DRC-01 which fact was known to the Petitioner concerned after the service of demand notice dated 17-11-2023 issued by the 2 Respondent without authority and jurisdiction as illegal, arbitrary, unjust, improper irrational, contrary to the principles of natural justice and contrary to the provisions of the GST Act 20i7 and rules 2017 and vioaltive of the Articles 14, 19(1 )(g), 21 and 265 of the Constitution of India consequently to set aside the adjudication order dated 22-04-2021. nd and lA NO: 1 OF 9(]9Fi 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 grant stay of all further proceedings pursuant to the impugned order dated 22-04-2021 else the Petitioner would serious loss and hardship. be put to Counsel for the Petitioner : SRI 1VI. V. j. K. KUMAR Counsel for the Respondent Nds.l to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

APHC010082772025 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: 4345/2025 Between: M/s. Rtech Industrial Constructions, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ K KUMAR Counsel for the Respondent(S): 1.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- 07, dated 22.04.2021, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period April 2018 to March 2019. This order has been challenged by the petitioner in the present writ petition.

Rl^R,J& MRK, j W.P.No.4345 ofV025^ -07, is challenged by Sections-160 & cannot be dispensed 169 of the Central with and that the Goods and Service provisions of Tax Act, 2017, not rectify such this Court, i Commissioner, in W.P.N0.29397 aside the impugned would a defect. Following this Judgment another Division Bench Enterprises of in the case of n/i/s. n/i/s. & ors. i SRS Traders Commissioner ST twot^Judgments in W.P.iMo,5238 of 2024, absence of the si had held that the I signature of the assessing

3 % ' RRR, J & MRK, J W.P.No.4345of2025 officer, on the assessment order, would render the assessment order invalid and set aside the said order. 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 in Form GST DRC-07, dated 22.04.2021, issued by the respondent, with liberty to the respondent to conduct fresh 7. 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. M RAMESH BABU DEPUTY REGISTRAR SECTION OF^ER / //// To,

The Assistant Commissioner (ST), Mangalagiri Circle, Mangalagiri, Guntur District, Andhra Pradesh. 2 The Deputy Assistant Commissioner (ST)-II, Mangalagin Circle, ■Mangalagiri, Guntur -I Division, Guntur District, Andhra Pradesh.

The Principal Secretary, Revenue (CT) Department State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. Union of India, Ministry of Finance, New Delhi -110001. 4. The Secretary,

One CC to Sri M. V. J. K. Kumar, Advocate [OPUC] 6 Two CCs to GP for Commercial Tax, Fligh Court of Andhra Pradesh ■[OUT]

One CC to Sri P. Ponna Rao, Deputy Solicitor General of India (OPUC)

Three C.D. Copies Cnr (gsg)

HIGH COURT DATED:19/02/2025 \ ORDER WP.No.4345 of 2025 ^ 13 OCT 2025 )ll; urrentSec^gft^r^]^'' DISPOSING OF THE W P WITHOUT COSTS