Usman Enterprises vs. The Assistant Commissioner (St)
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 in Form GST DRC-07, alleging it lacked the assessing officer's signature and was passed without a personal hearing. The respondents confirmed the absence of the signature.
Key Issues
Whether an assessment order is invalid due to the absence of the assessing officer's signature, and if Sections 160 and 169 of the CGST Act can cure this defect.
Sections Cited
Section 73, Section 160, Section 169
AI-generated summary — verify with the full judgment below
V V ■ t IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR h ¥ It o o 6» \0 ^S>/H * PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE. HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 25707 OF 2024 Between: M/s Usman Enterprises, F2, 1st Floor, Royal Mansion, 5th Line, Gunturvari Thota, Guntur - 522 001. Rep. by its Proprietor Mr.Shaik Nayeem. ...Petitioner AND 1. The Assistant Commissioner (ST), Office of the Regional GST Audit and Enforcement Vijayawada. The Assistant Commissioner (ST), Pedakakani Circle, Guntur-I Division,Guntu
The State of Andhra Pradesh, Rep. its Principal Secretary (CT Dept) A.P. Secretariat, Amaravati.Guntur District, A.P The Union of India, Rep. by its Secretary, Ministry of Finance North Block, New Delhi - 110 001. The Central Board of Indirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001. 4. 5. / ...Respondents
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed the
The judgment continues below.
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