Amruth Filling Station vs. The State Of Ap
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Cause title — parties, addresses and appearances
consequently to set aside the penalty order. 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 grant stay of collection of disputed penalty of Rs. 4,05,15,998/- pursuant to the penalty order passed in Form VAT 203 dated 15-04-2024 in DIN 3715042443979 which is equivalent to tax amount levied under section 53 (3) of the APVAT Act 2005 without establishing the mens-rea on the part of the Petitioner. Counsel for the PetitionerSRI M V J K KUMAR Counsel for the Respondents No.1,2: GP FOR COMMERCIAL TAX The Court made the following: ORDER
APHC010026482025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY, THE TWENTY SECOND 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: 1431/2025 Between: Amruth Filling Station ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ KKUMAR 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 the assessment order, in Form nd VAT-203, vide DIN3715042443979 dated 15.04.2024, passed by the 2 respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. The order has been challenged by the petitioner in the present Writ Petition.
2 4 The assessment order, in Form VAT-203, 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 asidelfhe said order. 5. 3 aforesaid Judgments, the impugned assessment account of the absence of the signature
Following the order would have to be set aside on of the assessing officer, on the impugned assessment order. Accordingly, this Writ Petition is disposed of setting aside the in Form VAT-203, vide D1N3715042443979 respondent, with liberty to the 2 7. pugned assessment orders, in dated 15.04.2024, passed by the 2 conduct fresh assessment, after giving notice and by assigning im nd nd respondent to a signature to the said order. The period from the date of the impugned the date of receipt of this Order shall be excluded for the assessment order, till purposes of limitation. There shall be no order as to costs. K KAS.f^0^pAR> feN^OFFlCER ASSISTAN ////, SEC To, State of Andhra Pradesh, Revenue (CT) Guntur District, Andhra Pradesh.
The Principal Secretary Department, Velagapudi, Amaravati Commercial Tax Officer-ll, O/o. Commercial Tax Circle, Chittoor District, Andhra Pradesh.
The Deputy Officer,Palamaneru 3 OneCCto SRI. M. V. J. K. KUMAR, Advocate [OPUC] FOR COMMERCIAL TAX, High Court of Andhra
Two CCs to GP Pradesh. [OUT]
Three C.D.Copies nm
HIGH COURT DATED:22/01/2025 ORDER WP.No.1431 of 2025 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.