Ramesh Traders vs. The Deputy Assistant Commissioner (State Tax-Ii)
Held
The Court held that the absence of a signature on an assessment order renders it invalid. This defect cannot be cured by provisions like Sections 160 & 169 of the CGST Act.
Facts
The petitioner challenged an assessment order issued under the GST Act for the financial year 2018-19. The primary ground for challenge was that the assessment order lacked the signature of the assessing officer.
Key Issues
Whether an assessment order without the signature of the assessing officer is valid? Can statutory provisions cure such a defect?
Sections Cited
Section 73, 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 OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30324 OF 2024 Between: M/s. Ramesh Traders, Rep by its Partner, Cherukunuru Muni Harinath Chetty S/o. Cherukunuru Muni Rathnam, Aged about 72 years. Situated at 19/44 Thilak Road, Old Town, Anantapur, Anantapur, Andhra Pradesh, 515005. ...PETITIONER AND 1. The Deputy Assistant Commissioner (State Tax-11), O/o. Assistant Commissioner (ST-I) Anantapuramu Circle, Department of State Tax (GST), Andhra Pradesh.
The State of Andhra Pradesh, Rep by its Principal Secretary to Government, Commercial Tax (ST), Secretariat, Velagapudi, Amaravathi. ...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 Order or a Direction or a Writ more in the nature of Writ of Certiorarified Mandamus to call for the records of the Respondent No.1 in impugned Order in FORM GST-DRC-07 bearing Ref NO.ZD3703240
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