Gem Granites Private Limited vs. Deputy 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 under the GST Act, arguing it was uploaded without the assessing officer's digital signature. The respondents confirmed the absence of a signature on the impugned order.
Key Issues
Whether an assessment order uploaded without the assessing officer's signature is valid. Whether Sections 160 and 169 of the CGST Act can rectify such a defect.
Sections Cited
Rule 26(3), Section 160, Section 169
AI-generated summary — verify with the full judgment below
' ■» IN THE HIGH COURT OF ANDHRA PRADESH AMARAVA (Special Original Jurisdiction) i WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEMbI TWO THOUSAND AND TWENTY FOUR ^ PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 26969 OF 2024 Between: M/s. Gem Granites Private Limited, H.No.2/390A, Ground Engineering Coiony, Thirumala Nagar, Adoni, Kurnool, represented by its Manager, Sri K.Sampath Kumar. ...PETITIONER AND 1. Deputy Commissioner (ST), Special Circle, O/o Joint Commissioner (ST) Kurnool.
Joint Commissioner (ST), Kurnool.
State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue Department, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District.
The Union of India, Through Secretary, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, North Block, New Delhi - 110001. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the
The judgment continues below.
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