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. Following previous judgments, the Court stated that Sections 160 and 169 of the CGST Act do not provide for rectification of such a defect.
Facts
The petitioner challenged an assessment order passed under the GST Act for the tax period April 2019 to March 2020. 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 the absence of a signature can be rectified under Sections 160 and 169 of the CGST Act.
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 TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RA AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 21293 OF 2024 Between: K. Ravi Kumar, 4-6-93, Venkati Narayana Reddy Nagar, Sullurpet, Nellore District, Now Tirupathi District. Andhra Pradesh. Rep. by its ProprietorMr.
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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