M/S. G. Lokadasworks Contractor vs. The Assistant Commissioner - Andhra Pradesh High Court, 04 February 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE ,'/‘- r PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2884 OF 2025 Between: M/s. G. Lokadas Works Contractor, S/oBalaramaiah, Aged about 68 years, 2-8, Bathalvallam, Chhilamathuru, Varadaiahpalem, SPSR Nellore District, Andhra Pradesh. ...Petitioner AND 1. The Assistant Commissioner, (ST) (FAC), Sricity Circle, Gudur, SPSR Nellore District, Andhra Pradesh. 2. The Joint Commissioner (ST), Appellate Authority, Tirupati, Tirupati District Andhra Pradesh. 3. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 4. Union of India, Represented by its Secretary, Ministry of Finance New Delhi- 110001 ...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 appropriate Writ, Order or direction preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the Respondent -Assistant Commissioner (ST)(FAC), Sricity Circle, Gudur i passing the show cause notice dt. 17-07-2023 as also the assessment order dt. 11-10-2023 without specifying the sections in the show cause notice and without satisfying the ingredients mentioned in the section 74 and also without signing the order as illegal, arbitrary, unjust, improper. may St 1 in «■ f unfair, contrary to the provisions of GST Act and Rules much less section 73 and 74 and 122 and violative of the principles of natural justice as the authority has not met with the provisions of the GST Act and rules and violative of articles 14 19(1 )(g), 21, 265 and 300-A of the Constitution of India and contrary to the judgments of various High Courts and also Hon’ble Supreme Court and consequently to 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 petition, and the Petitioner has Respondent and under these nd already deposited 10% before the 2 circumstances, the Petitioner prays this Hon’ble Court to grant stay of the collection of the balance of disputed tax, penalty and interest 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:

APHC010054692025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2884/2025 Between: M/s. G. Lokadasworks Contractor ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M V J K KUMAR Counsel for the Respondent{S):

The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Raoj The petitioner was served with the show-cause notice, in Form GST DRC-01, dated 17.07,2023 and the assessment order, in Form GST DRC-07, dated 11.10.2023, passed by the 1®* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2017- 2018. These assessment orders of the 1®* respondent have been challenged by the petitioner in this Writ Petition. These assessment orders, in Form GST DRC-01 & in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the 2. 2 ground that the said proceedings do not contain the signature of the assessing officer. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer, on the impugned assessment orders. 3. \ 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.

Following the aforesaid Judgments, the impugned assessment orders would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment orders.

Accordingly, this Writ Petition is disposed of setting aside the impugned assessment orders, in Form GST DRC-01, dated 17.07.2023 and in Form GST DRC-07, dated 11.10.2023, passed by the 1®* respondent, with liberty to the 1®* respondent to conduct fresh assessment, after giving notice land by assigning a signature to the said order. The period from the date of the 7. 3 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. M PRABHAKAR RAO ASSISTANXREGISTRAR SECTON OFFICER //// To, ' ■ SPSR te1riTAndhra“sh' Tirupati Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

The Secretary, Union of India, Ministry of Finance,

One CC to Sri M V J K Kumar, Advocate [OPUC] [OPUC^ Ponna Rao, Deputy Solicitor General of India New Delhi - 110001 (oI?n Commercial Tax, High Court of Andhra Pradesh.

Two CD Copies RAM

HIGH COURT \ DATED:05/02/2025 ORDER c 0 7 MAY 2025 g ^ . Current s>ecuon N50fSPATCV^«5/ WP.No.2884 of 2025 a DISPOSING OF THE WP WITHOUT COSTS