M/S.K.Ravi Kumar vs. The Deputy Assistant Commissioner (St)-I
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 under the GST Act for the tax period April 2021 to March 2022. The primary ground for challenge was the absence of the assessing officer's signature on the order.
Key Issues
Whether an assessment order without the signature of the assessing officer is valid and whether Sections 160 and 169 of the CGST Act can rectify 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 :: (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY SEVENTH DAY OF NOVEMB TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM • WRIT PETITION NO: 21450 OF 2024 Between:
M/s.K.Ravi Kumar, 4-6-93, Venkati Narayana Reddy Nagar, Sullurpet, Nellore District, Now Tirupathi District. Andhra Pradesh. Rep. by its Proprietor Mr. Kuppaswamy Ravi Kumar ...Petitioner AND 1. The Deputy Assistant Commissioner (ST)-I, Sri City Circle, Gudur. The Assistant Commissioner (ST)-I, Sri City Circle, Gudur. The State of Andhra Pradesh, Rep. its Principal Secretary, (Commercial Taxes Department), A.P. Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh. 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. 2. 3. 4. 5. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed ther
The judgment continues below.
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