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. 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 tax period April 2017 to March 2018. The primary ground for challenge was that the assessment order lacked the signature of the assessing officer.
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 74, Section 73, 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 TWENTY SEVENTH DAY OF NOVEM TWO THOUSAND AND TWENTY FOUR " PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM ' WRIT PETITION NO: 21281 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^\y
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the aff
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