M/S. Sri Mahalakshmi Traders vs. The Assistant Commissioner Of St - Andhra Pradesh High Court, 07 January 2025

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) , AMAR WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE ' - PRESENT U'-- THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 272 OF 2025 . Between: M/s. Sri Mahalakshmi Traders, D.No. 6-3-149, Jeenijala Street, Stone house peta area, SPSR Nellore District -524002, Andhra Pradesh. Represented by its proprietor, Sri M. Venkateswarulu, S/o. M. Seshaiah, Aged about 65 Years, v. ...PETITIONER AND 1. The AssivStant Commissioner of ST, Nellore-3 Circle, Nellore, SPSR Nellore District, Andhra Pradesh. 2. The Additional Commissioner of Appeals, Appellate Authority, Tirupati, Chittoor District, Andhra Pradesh. 3. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ...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 particularly in the nature of Writ of MANDAMUS i) declaring the action of the 1®* respondent in passing the assessment order without verifying the reply filed to DRC- 01 A, and the assessment order being passed for all the years combinedly in one order and without any signature either digitally or manually on the assessment orders, ii) to declare the

order passed by the appellant authority -the 2'^'^ Respondent herein is contrary to the judgements of this Hon'ble Court as the 2"^ respondent also has not penned any signature

either^gitally or manually and not condoned the delay and not followed Ip^gement of the Kolkata High Court reported (2o'2i):123GSTR229(Cal) (iii) declare both the orders as illegal, arbitrary, unjust, improper, unfair, contrary to the provisions of GST Act and Rules 2017 violative of the principles of natural justice and violative of articles 14, 19, 19(1)(g), 21, 265 and 300A of Constitution of India and contrary to the judgements of this Hon'ble Court and the Hon'ble Kolkata High Court and consequently to set aside the same. in 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 to grant stay the collection of the balance disputed tax, penalty and interest else the Petitioner would be put to severe loss and hardships. Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER

■p* APHC010000922025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) ■ u [3508] '?rl- . .b' f - WEDNE AY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHIJNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 272/2025 Between; ...PETITIONER M/s. Sri Mahalakshmi Traders AND ...RESPONDENT(S) The Assistant Commissioner Of St and Others Counsel for the Petitioner: 1.M V J KKUMAR Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX

The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was served with the assessment orders, in Form GST DRC-01, dated 13.09.2023 and in Form GST DRC-07, dated 24.01.2024, passed by the 1"^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19 to 2022-2023. These orders have been challenged by the petitioner in the present Writ Petition.

2 These assessment orders, in Form GST DRC-01 & in Form GST

DRC-07, are challenged by the petitioner, on various grounds, including the 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

3 a.- 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 6. 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 13.09.2023 and in Form GST DRC-07, dated 24.01.2024, passed by the respondent, with liberty to the 1®‘ 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 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. M PRABHAKAR RAO ASSISTANT REGISTRAR SECTION OFFICER 7. //// To,

The Assistant Commissioner of ST, Ne'irore-3 Circle, Nellore SPSR Nellore District, Andhra Pradesh.

The Addi^onal Commissioner of Appeals, Appellate Authority, Tirupati Chittoor District, Andhra Pradesh. Revenue (CT) Department, State of Andhra I radesh, Velagapudi, Amarayathi, Guntur District, Andhra Pradesh.

One CO to Sri M. V. J. K. Kumar, Advocate [OPUC] JoUT)^^ Comitrercial Tax, High Court of Andhra Pradesh.

Three C.D. Copiesf Cnr

HIGH COURT DATED;08/01/2025 ORDER WP.No.272 of 2025 DISPOSING OFTHE W.P. WITHOUT COSTS