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M/S. Amrutha Filling Station vs. The Union Of INDIA

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WP/1433/2025HC Andhra PradeshGSTCNR APHC01010447202421 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM6 pages
For Petitioner: SRI M V. J. K. KUMARFor Respondent: SRI P. PONNA RAO, DEPUTY, SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
a IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE o ) o PRESENT ★ THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1433 OF 2025 Between: M/s. Amrutha Filling Station, Sy. No 292, Kuppam Bye Pass Road, Patrapalli, V. Kota - 517424,Chittoor District. Andhra Pradesh.Rep. by its Proprietor, Smt. S. N. Shardamba, W/o. P. Mogileswarao Aged about 52 Years. ...PETITIONER AND The Union of India, Ministry of Finance, Rep. by its Secretary 4^'^ Floor, Awing, Shastri Bhavan, New Delhi - 110 001. The State of Andhra Pradesh, Rep. by its Principal Secretary Revenue (CT) Department, Velagapudi, Amaravati, Guntur District, Andhra Pradesh. The Commercial Tax Officer, Palamaner Circle Chittoor District, Andhra Pradesh. The Deputy Commercial Tax Officer-ll, O/o. Commercial Tax Officer, Palamaneru Circle, Chittoor District, Andhra Pradesh. 1. 2. 3. 4. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may 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 4 respondent -Deputy Commercial Tax Officer-ll, Palamaneru Circle in Form VAT 305 dated 07-02-2024 in TIN 37203279984 in DIN 3707022472640 levying tax on the petroleum products which is not subjectable to tax under the AP VAT Act at the hands of the Petitioner and on the ground that the th respondent had some information, alleged to have been obtained from the depot manager Palamaneru and Kuppal and the order is passed without any signature of the adjudicating authority as illegal, arbitrary, unjust, improper, unfair, atrocious, unseen and contrary to entries 2 to 5 of Schedule VI of AP VAT Act 2005 and violative of the Principles of Natural Justice and violate Articles 14 I9(l)(g). 21 and 300-A of the Constitution of India and consequently set aside the same. lA NO: 2 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 grant stay of collection of disputed tax pending disposal of the Writ Petition. Counsel for the Petitioner : SRI M V. J. K. KUMAR Counsel for the Respondent No.1: SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4 : GP FOR COMMERCIAL TAX

The Court made the following: ORDER

■ » APHC010104472024 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: 1433/2025 Between; ...PETITIONER M/s. Amrutha Filling Station AND ...RESPONDENT(S) The Union Of India and Others Counsel for the Petitioner; 1.M VJ KKUMAR Counsel for the Respondent(S);

1.

The Court made the following order; (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form VAT-305, vide TIN:37203279984 & DIN3707022472640, dated 07.02.2024, passed by the 4*'^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. The order has been challenged by the petitioner in the presentWrit Petition. s.

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2.

The assessment order, in Form VAT-305, is challenged by the Sections-160 & 169 of the Central Goods not rectify such a defect. Following this Judgment this Court, in the case of M/s. M/s. Commissioner ST & in W.P.No.5238 of 2024, following the aforesaid two^Judgments, had held that the absence of the signature of the officeV, assessing the assessment order invalid on the assessment order, would render and set aside the said order.

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6.

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 orders, in Form VAT-305, vide TIN:3720327998 4 & DIN3707022472640, dated 07.02.2024, passed by the 4^'^ respondent, with liberty to the 4*'^ 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 Order shall be excluded for the purposes of limitation. There shall be no order as to costs.

7.

N NAGAMMA assistant^^istrar SECTION OFFICER //// To, IlJ! S®?'etary, Union oflndia bhastri Bhavan, New Delhi - 11 o'OOI*^ Finance, 4‘^ Floor, Pradesh, vll'agaS AmaTaTat"S™rAnto Pradesh'"'

3.

The^Comnrercia, Tax Officer, Palamaner Circle Chittoor District, Andhra A wing

4.

The Deputy Commercial Tax Officer-ll Palamaneru Circle, Chittoor Dlst^S'

5.

One CC to Sri M. V. J. K. Kumar, Advocate [OPUC] 7 ■Two cc!t rp"r ■(OUT^ C°™merciai Tax, High Court of Andhra Pradesh.

8.

Three C.D. Copies. A S°^^®rcial Tax Officer Andhra Pradesh. Cnr

4 HIGH COURT DATED:22/01/2025 ORDER WP.No.1433 of 2025 DISPOSING 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.