Vemula Veera Swamy vs. The State Of Andhra Pradesh
Held
The High Court held that the absence of a signature on an assessment order renders it invalid. Following previous judgments, the Court set aside the impugned order.
Facts
The petitioner challenged an assessment order issued under the GST Act, arguing it was illegal and void. A key ground for challenge was the absence of the assessing officer's signature on the order.
Key Issues
Whether an assessment order is invalid due to the absence of the assessing officer's signature. Can Sections 160 and 169 of the GST Act rectify such a defect?
Sections Cited
Section 160, Section 169
AI-generated summary — verify with the full judgment below
4 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) ^ WEDNESDAY ,THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR a PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 29587 OF 2024 Between: Vemula Veera Swamy, Office at D. No. 43-8-2A, Block No. 99 Ajith Singh Nagar, Vijayawada, Krisha District Rep. by its Sole Proprietor Mr. Vemula Veera Swamy ...PETITIONER AND 1. The State Of Andhra Pradesh, Rep by its Prineipal Secretary Revenue (CT) Dept., Velagapudi, Amaravati
The Assistant Commissioner (ST), Gandhi Nagar Circle, Vijayawada ...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, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Unsigned Show Cause Notice in FORM GST DRC - 01A Dt. 18.01.2023 and the consequential Unsigned Order-In- Original vide FORM GST DRC 07 with Order No ZD3704230354689 (2020- 21) Dt. 25.04.2023 issued by the 2ND Respondent for the year 2019-20,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.