Kalidindi Real Konsult LLP vs. The Assistant Commissioner Of State Tax
Held
The Court held that the absence of the assessing officer's signature on the assessment order renders it invalid. This defect cannot be rectified by provisions related to notices and service of orders.
Facts
The petitioner challenged an assessment order issued under the GST Act for the period 2019-20. The primary ground for challenge was that the assessment order lacked the signature of the assessing officer.
Key Issues
Whether an assessment order under the GST Act is valid without the signature of the assessing officer. Can provisions related to service of orders cure the defect of a missing signature on an assessment order?
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) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBE TWO THOUSAND AND TWENTY FOUR | PRESENT the HON’BLE SRI JUSTICE R RAGHUNANDAN RAO^"* i >\ AND the HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 9«79n OF 2024 Between; M/s. Kalidindi Real Konsult LLP, Office at Flat No. 102, Sri Sai WSR and VKK Apartments, Crombay Road, Bhavanipuram, Vijayawada-520012 Rep. by its Managing Partner Sri K. Ramesh Raju ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Vijayawada-1 Division, Vijayawada
The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati ...RESPONDENTS / Petition under Article 226 of the Constitution ol" India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue may an appropriate Writ, Order or Direction, particularly one in the nature of WRIT OF CERTIORARI calling for the records pertaining the impugned Show Cause Notice i issued under Sec. 73 of the GST Act DRC - 07 in Rc. No. in FORM GST DRC - 01 Dt. 06.04.2024 and the consequential FORM GST AEO3/37AATFK3014DIZG/2024 Dt. 29.08.2024
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