M/S.Vijay Rajendra Electricals vs. The State Of Andhra Pradesh
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The petitioner, M/s. Vijay Rajendra Electricals, challenged an assessment order dated December 31, 2021, passed by the Assistant Commissioner (ST), and the subsequent appellate order dated February 10, 2023, passed by the Appellate Additional Commissioner (ST). The assessment order levied IGST, CGST, and SGST totaling Rs. 2,93,54,179/- for the tax period July 2017 to September 2020. The petitioner contended that the assessment order was invalid as it was not signed. The revenue did not dispute this fact. The High Court was approached through a writ petition.
Held
The Court held that the assessment order dated December 31, 2021, passed by the 3rd respondent (Assistant Commissioner (ST)) was invalid because it was not signed. The Court noted that the revenue did not dispute this fact. Following its own precedents in similar matters where unsigned orders were set aside, the Court found this infirmity to be fatal to the assessment order. Consequently, the appellate order dated February 10, 2023, which upheld the assessment order, also fell. The Court set aside both the assessment order and the appellate order and remanded the matter back to the 3rd respondent for disposal in accordance with the law. The ratio decidendi is that an unsigned assessment order is invalid and liable to be set aside, and any subsequent appellate order confirming it would also be vitiated.
Key Issues
1. Whether the assessment order dated December 31, 2021, passed by the Assistant Commissioner (ST) is invalid due to being unsigned, thereby violating the relevant provisions of the GST Acts and Rules? Petitioner's contention: The assessment order is invalid and void ab initio because it was not signed, either manually or digitally, rendering it illegal and without authority of law. Revenue's contention: The learned Government Pleader for Commercial Tax did not dispute the fact that the assessment order was unsigned.
Sections Cited
CGST Act, SGST Act, IGST Act
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
order of the 2""^ respondent in Form GST APL-04 (CGST and SGST and IGST) vide CTD order No. DIN3710022385233, Dt.10-02-2023 for the tax period July' 2017 to Sep' 2020 confirming the assessment order of the 3'^'^ respondent
Dt. 31-12-2021 levying IGST of Rs.1,87,05,703/-, COST of Rs.53,24,238/- and SGST of Rs.53,24,238/- total comes to Rs.2,93,54,179/- as illegal, aribitrary, without authority of law and without juri iction, void ab initio, as the -assessment order was passed by the 3'’'^ respondent without aut^rization and contrary to the provisions of the IGST Act and ' consequently set aside the same. lA NO: 1 OF 2023 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 grant stay of all further proceedings, including recovery, pursuant to the impugned appeal order of the 2"'^ Respondent, in Form APL-04 (IGST, CGST and SGST), Dt. 10-02-2023, vide CTD AO No. DIN3710022385233 , for the tax period July' 2017 to Sep' 2020, pending disposal of the Writ Petition. Counsel for the Petitioner(s):SRI. SINGAM SRINIVASA RAO Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX The Court made the following: ORDER I
APHC010244212023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] TUE AY, THE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 12847/2023 Between: M/s. Vijay Rajendra Electricals ...PETITIONER AND The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.SINGAM SRINIVASA RAO Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan RaoJ ...RESPONDENT(S) The 3^^ respondent had passed an assessment order against the petitioner dated 31.12.2021 levying certain taxes under the Central Goods and Service Tax Act, State Goods and Services Tax Act and Integrated Goods and Service Tax Act aggregating to Rs.2,93,52,179/-. Aggrieved by the said order, the petitioner has approached the 2^^ respondent by way of an appeal. This appeal was dismissed by the 2^^ respondent by an order dated I 10.02.2023. 2. The petitioner challenged both the order of assessment as well as the appellate order before this Court, by way of the present Writ Petition raising various contentions.
One of the contentions raised by the petitioner was that the assessment order dated 31.12.2021 has not been signed and as such on account of this infirmity the said order becomes invalid order.
The learned Government Pleader for Commercial Tax does not dispute this fact. In similar matters, this Court, had been setting aside such orders wherever such orders were not signed either manually or digitally.
Accordingly, the order of the 3'^^ respondent dated 31.12.2021 is set aside on this ground. Consequently, the appellate order dated 10.02.2023 would also fall.
In view of the above, this Writ Petition is allowed setting aside the both assessment order of the 3^'‘ respondent dated 31.12.2021 and the appellate order of the 2"^^ respondent dated 10.02.2023 and remanding the matter back to the 3”^^ respondent for disposal in accordance with law. There shall be no order as to costs.
As a sequel, pending miscellaneous petitions, if any, shall stand closed. KJ.RAJA BABU ASSISTANT REGISTRAR SECTION OFFICER //// To,
The Principal Secretary, Revenue (CT) Department, Government of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District Pradesh.
Appellate Additional Commissioner(ST), Vijayawada,
Assistant Commissioner (ST), Samarangam Division, Vijayawada. , Andhra Chowk Circle, No. I
One CC to SRI. SINGAM SRINIVASA RAO, Advocate
Two CCS to GP FOR COMMERCIAL TAX, High Court Of Andhra Pradesh. [OUT]
Three CD Copies -V [OPUC] ) VSNL ACCTS
HIGH COURT DA:ri|D:23/07/2024 f /> •// a 5- • j ORDER WP.No.12847 of 2023 oF andh^^ 3nAN2c:j Current Sectlw ^6SPATCV^«>^ Co O ALLOWING THE WP 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.