K Ravi Kumar vs. The Deputy Assistant Commissioner
Held
The High Court held that the absence of a signature on an assessment order renders it invalid. Provisions like Sections 160 & 169 of the CGST Act cannot rectify this defect. The Court followed its previous judgments on this issue.
Facts
The petitioner challenged an assessment order passed by the respondent under the GST Act. The primary ground for challenge was the absence of the assessing officer's signature on the assessment order.
Key Issues
Whether an assessment order is valid without the signature of the assessing officer, and if Sections 160 & 169 of the CGST Act can cure such a defect.
Sections Cited
Section 73, Section 74, 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 NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 21285 OF 2024 Between: 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 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. 1. 2. 3. 4. 5. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewit
The judgment continues below.
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