Paramount Footwear vs. Assistant Commissioner
Held
The High Court held that the absence of a signature on an assessment order renders it invalid. It followed previous judgments that stated Sections 160 & 169 of the CGST Act do not cure this defect.
Facts
The petitioner challenged an assessment order issued under the GST Act, arguing it lacked the assessing officer's signature. The respondents conceded that the order was indeed unsigned.
Key Issues
Whether an assessment order is valid without the signature of the assessing officer. Can Sections 160 & 169 of the CGST Act rectify such a defect?
Sections Cited
Section 160, Section 169
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :::: AMARAVATI (Special Original Jurisdiction) TUESDAY. THE TWENTY FOURTH DAY TWO THOUSAND AND TWENTY FOUR i OF DECEMBER PRESENT THE HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO WRIT PETITION NO: 30400 OF 2094 KUNCHEAM Between: M/s. Paramount Footwear, Represented Sambasiva Rao Door No 4-4-27/5 522007. by its Proprietor Yelamanchali 5*'" Lane, Ramannapet, Guntur. Pin ...PETITIONER AND 1. Assistant Commissioner, Brodipet Circle at Guntur, DoorNoU-1-73/1 2 floor, Vasundhara Buildings, Rajaji Bhavan, Jinna Towers Guntur, A.P PIN 522 001. Centre,
State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandai, Guntur 522 503 (District), AP, PIN - ...RESPONDENTS
Petition under Article 226 of the Constitution of India praying that for the reasons the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned show-cause Notice dated 02-08-2023, personal hearing Noti
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