BharatTaxGST

M/S. Isha Logistics And Infra vs. The State Of Andhra Pradesh

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WP/1881/2025HC Andhra PradeshGSTCNR APHC01003219202528 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Petitioner: SRI JYOTHI RATNA ANUMOLUFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
!) I IN THE HIGH COURT OF ANDHRA PRADESH :: AMAR (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NiNETH DAY OF JAnIS TWO THOUSAND AND TWENTY FIVE 8 a m PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1881 OF 2025 Between: M/s. Isha Logistics and Infra, Office at D. No. 7-5-11, Flat No. 44, JKPL Building, Pandurangapuram, Visakhapatnam, Andhra Pradesh - 530002, Rep. by its Proprietor, Ms. Mudadia Prasanna Shivani ...Petitioner AND 1. T^e State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (Commercial Taxes) Department, Velagapudi, Amaravati. 2. The Assistant Commissioner (ST), Siripuram Circle, Visakhapatnam. ...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 may an appropriate Writ, Order, or Direction, particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Unsigned Show Cause Notices in FORM GST DRC-01 dated 23.01.2024 (Ref. No. ZD370124014137T and Ref. No. ZD370124014173X) and the consequential Unsigned Orders in FORM GST DRC-07 dated 22.05.2024 (Ref No. ZD3705240187490 and Ref No. ZD370524018763A) issued by the 2nd Respondent for the tax periods 2020-21 and 2021-22 illegal, arbitrary, violative of the provisions of the APGST Act, 2017, void non-est in the eyes of law, contrary to Article 19(l)(g) of the constitution India, without jurisdiction, and consequently set aside the all consequential orders. more as of same along with lA NO: 1 OF 2Q2fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to STAY the operation of the impugned Unsigned Show Cause Notices in FORM ZD370124014137T and Er—• GST DRC-01 dated 23.01.2024 (Ref No. Ref No. ZD370124014173X) and the consequential Unsigned Orders in FORM GST DRC-07 dated 22.05.2024 (Ref No. ZD3705240187490 and Ref No. ZD370524018763A) issued by and 2021-22 pending the 2nd Respondent for the tax periods 2020-21 disposal of the present Writ Petition. Counsel for the Petitioner: SRI JYOTHI RATNA ANUMOLU Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

0 APHC010032192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1881/2025 m [3508] Between: M/s. Isha Logistics And Infra ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.JYOTHI RATNAANUMOLU Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: The petitioner was served with an assessment order in Form GST DRC- 07, dated 22.05.2024, passed by the 2"'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2020-2022. This order has been challenged by the petitioner in the present writ petition.

2.

This assessment order, in Form GST DRC-07, is challenged by various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer. the petitioner, on 2 RRR, J & MRK, W.P.No.1881 of 20^5 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 6. order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order.

3 RRR, J & MRK, J W.P.No.1881 of 2025

7.

Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order in Form GST DRC-07, dated 22.05.2024, issued respondent to conduct fresh nd respondent, with liberty to the 2 assessment, after giving notice and by assigning a signature to the said order nd by the 2 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 SRINIVAS ASSISTANT REGISTRAR //// ^ICER To Principal Secretary, Revenue (Commercial Taxes) Department, of Andhra Pradesh, Velagapudi, Amaravati, Guntur District. Assistant Commissioner (ST), Siripuram Circle, Visakhapatnam.

1.

The State

2.

The 3. One CC to Sri Jyothi Ratna Anumolu, Advocate [OPUC] GP for Commercial Tax, High Court of Andhra Pradesh.

4.

Two CCs to [OUT]

5.

Two CD Copies ' • RAM

f f HIGH COURT DATED:29/01/2025 ORDER Of * 2 h Jl)^' 20^5 ^ A Current Section WP.No.1881 of 2025 O’' in POi DISPOSING OF THE WP 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.