M/S. Kalidindi Real Konsult LLP vs. The State Of Andhra Pradesh
Held
The Court held that the absence of a signature on an assessment order renders it invalid. This is a defect that cannot be rectified by other provisions of the GST Act.
Facts
The petitioner challenged an assessment order issued under the GST Act for the periods 2018-19 to 2021-22. The primary ground for challenge was that the assessment order lacked the signature of the assessing officer.
Key Issues
Whether an assessment order is invalid if it lacks the signature of the assessing officer. Can statutory provisions cure such a defect?
Sections Cited
Section 160, Section 169
AI-generated summary — verify with the full judgment below
/ -f ^ * IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR ! PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 28812 OF 2024 Between: M/s. Kalidindi Real Konsult LLP, Office at Flat No. 102, Sri Sai VYSR and VKK Apartments, Crombay Road, Bhavanipuram, Vijayawada-520012 Rep. by its Managing Partner Sri K. Ramesh Raju ...PETITIONER AND The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Dept., Velagapudi, Amaravati The Deputy Assistant Commissioner (ST) - II, Bhavanipuram Circle, Vijayawada -1 Division, Vijayawada The Chief Commissioner of State Taxes, D. No. 12-468-4, NH-16 Service Road, Kunchanapally, Guntur District Andhra Pradesh - 522501 The State Bank of India, Bachupalli Branch, Bachupalli, Hyderabad, Telangana State Rep. by its Branch Manager 1. 2. 3. 4. ...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, part
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.