BharatTaxGST

Premium Chick Feeds Private Limited vs. The Assistant Commissioner (St)

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WP/20575/2024HC Andhra PradeshGSTCNR APHC01027891202424 November 2024Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI M. V. J. K. KUMARFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF NOVEMBE TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 20575 OF 2024 Between: Premium Chick Feeds Private Limited Sivanikuppam Village, V. Kota Mandal, Chittoor, 37, 517424 Rep. by N. Venkat Reddy S/o N. Sreenivasulu Reddy, Aged about 56 297/1 A/2, 296/2B, 01, 66 its Sri years. ...PETITIONER AND 1. The Assistant Commissioner (ST), Palamaner Circle, Palamaner, Chittoor District, Andhra Pradesh. 2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the Respondent No.1 in passing the impugned order dated 30-12-2023 without intimation which is passed on 15-03-2024 and without passing any serving the intimation and show cause notice also the order by keeping the the web portal by serving the registered post as illegal, arbitrary, unjust improper , unfair, unwanted , barred by limitation, contrary to articles 14 'I9(1)(g). 21, 265 and 300-A of the Constitution of India and same in contrary to the contrary to the provisions of the GST Act 2017 and Rules 2017 and judgements of this Honble Court and various other High Courts and consequently to set aside the same. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the demand of Rs. 3,63,14,576/- pending disposal of the writ petition. Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010278912024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] MONDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 20575/2024 Between: ...PETITIONER Premium Chick Feeds Private Limited AND ...RESPONDENT{S) The Assistant Commissioner St and Others Counsel for the Petitioner: 1.M V J K KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 30.12.2023, passed by the 1®' respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period Sections-160 & 169 of the Central Goods and Services Tax Act, 2017, would not rectify such a defect. Following this judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.

5.

Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order.

6.

Following the aforesaid Judgments, the impugned assessment order would have to be set aside on account of the absence of the signature assessing officer, on the impugned assessment order. of the I I. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order, dated 30.12.2023, issued by the 1®’ respondent, respondent to conduct fresh assessment, after giving 7. / ' St with liberty to the 1 notice and by assigning a signature to the said order. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. N NAGAMMA ASSISTANT REGISTRAR SECTION OFFICER / //// To, 1 jhe Assistant Commissioner (ST), Palamaner Circle, Palamaner, Chittoor District, Andhra Pradesh. ^.'’The Principal-Secretary, Revenue (CT) Department, State of Andhra '.7 Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

3.

One CC to Sri M. V. J. K. Kumar, Advocate [OPUC]

4.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

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Three CD Copies ssb

HIGH COURT DATED:25/11/2024 ORDER WP.No.20575 of 2024 DISPOSING OF THE W.P. WITHOUT COSTS

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.