M/S.Arikatia Venkateswarlu vs. Assistant Commissioner (St)
Held
The High Court held that the absence of a signature on the assessment order renders it invalid. This decision followed previous judgments by the same court on similar grounds.
Facts
The petitioner challenged an assessment order in Form GST DRC-07 for the tax period 2020-21, arguing it lacked the assessing officer's signature. The respondents' counsel conceded that the order was indeed unsigned.
Key Issues
Whether an assessment order under GST is invalid if it lacks the signature of the assessing officer. Whether Sections 160 and 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
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 24449 OF 2024 Between: M/s.ArikatIa Venkateswarlu Ongole, Prakasam District, represented by its Proprietor, Sri.ArikatIa venkateswarlu. 37-1-4-14, Annavarappadu Colony ...Petitioner AND 1. Assistant Commissioner (ST), Ongole -I Circle, Office of the Assistant Commissioner (ST), Ongole -I Circle, Ongole. Deputy Assistant Commissioner (ST), Ongole -I Circle, Office of the Assistant Commissioner (ST), Ongole -I Circle, Ongole. Executive Engineer, Roads and Buildings Department, Government of Andhra Pradesh, Kanigiri, Prakasam District. Executive Engineer, Roads and Buildings Department, Government of Andhra Pradesh, Markapur, Prakasam District. Executive Engineer, Panchayatraj Department (PIU), Government of Andhra Pradesh, Ongole, Prakasam District. Executive Engineer, Roads and Buildings Department, Government of Andhra Pradesh, Ongole, Prakasam District Executive Engineer, Roads and Buildings Department, Government of
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