Tera Software Limited vs. The Assistant Commissioner
Held
The High Court held that the absence of a signature on an assessment order renders it invalid. This defect cannot be rectified by provisions like Sections 160 & 169 of the CGST Act.
Facts
The petitioner challenged an assessment order issued under the GST Act for the period July 2017 to August 2019. A key ground for challenge was the absence of the assessing officer's signature on the order.
Key Issues
Whether an assessment order under the GST Act is valid without the signature of the assessing officer. Whether Sections 160 & 169 of the CGST Act can cure such a defect.
Sections Cited
Section 160, Section 169
AI-generated summary — verify with the full judgment below
i 3 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 AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 24537 OF 209.? Between: M/s.Tera Software Limited, 14-41-5, Raja Bhavan, Morrispet
Guntur District. State of Andhra Pradesh. Rep. by its Manager- Accounts Mr. B.V.Giri Babu Tenali 522 ...PETITIONER AND 1. The Assistant Commissioner, (ST)(FAC), Tenali Circle, Tenali. State of Andhra Pradesh.
The Andhra Pradesh State Fibernet Limited, 3rd Floor, NTR Administrative Block, Pandit Nehru Bus Station, NH-65, Vijayawada. Krishna District. Rep. by its Managing Director
The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Amaravati. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the ISt Respondent in passing the Proceedings, dated 16.0
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