M/S. Perfect Manpower Consultancy vs. Assistant Commissioner (St) (Fac)

State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravati, Guntur District.

Union of India, rep. by its Secretary, Ministry of Finance, Government of India, New Delhi. ...RESPONDENTS The Court made the following Order: {Per Hon ’ble Sri Justice U Durga Prasad Rao) Heard learned Senior Counsel Sri S.Dwarakanath representing Sri P.Karthik Ramana, learned counsel for petitioner, Sri T.C.D.Sekhar,learned Government Pleader for Commercial Tax representing respondents 1 & 2 and Sri Y.V.Anil Kumar, learned Central Government Counsel representing respondent No.3. 2

The challenge in this writ petition is to the order dated 26.07.2022 i Form GST DRC-07 passed by the 1 impugned order does not contain the si hence, the order/jer se is not legal and it is unsustainable. in respondent, on the main ground that the signature of the officer concerned and 3, Learned Senior Counsel referring to the order dated 14.02.2023 of the Division Bench of this High Court in W.P.No.2830/2023 would submit that in simiiar circumstances, the impugned Assessment Order and also the show were set aside. A perusal of the order shows the Division Bench of this High Court passed in similar circumstances: cause notice issued under DRC-01 ’For the aforesaid reasons, this Writ Petition is allowed impugned order of the P* respondent, dated 23.11.2022 and the DRC-07 notice, dated 23.11.2022 for the tax period 2017-18, 2018-19 and 2019-20, as well as the show cause notice dated 22.10.2022 and DRC-01 notice, dated 22.10.2022 issued by the respondent and uploaded in the GST common portal. However, this order will , „ . not preclude the respondents from proceeding in accordance with law, in the light of the observations made Supra. There shall be as to costs.” no order

In the light of the above submission, we have perused the impugned proceedings in Form GST DRC-07 dated 26.07.2022 Said to be passed by the 1 respondent. In the said order also except mentioning the designation respondent, the signature of the 4.' of the respondent is not available which i''" 3 fortifies the contention of the learned Senior Counsel. In the light of this factual background, it is needless to emphasize that the cited decision applies to the case on hand with all its fours.

In that view, the impugned proceedings dated 26.07.2022 and the show cause notice dated 15.06.2022 issued under Form DRC-01 to the petitioner which do not contain the signature of the issuing authority are hereby set aside with a liberty to the respondent to take appropriate proceedings in accordance with law i.e., by issuing a fresh show cause notice and pass the Assessment Order after affording an opportunity of.hearing to the petitioner.

Accordingly, this writ petition is allowed. No costs. As a sequel, interlocutoiy applications pending, if any, in this case shall stand closed. K.KASI RAO ACHARI assistant registrar BI SECTION OFFICER ^ ■Rafahmundi^’ Commissioner (ST) (FAC), (ST) (FAC), Aryapuram Circle, c °°''?';'iment. Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravati, Guntur District. ^ New dSm Secretary, Ministry of Finance, Government of India,

One CC to SRI. KARTHIK RAMANA PUTTAMREDDY Advocate [OPUC]

One CC to SRI. Y.V. ANIL KUMAR, Central Government Counsel

TWO CC’s to GP for Commercial Tax, High Court of Andhra Pradesh.

Two CD Copies //// To,r [OPUC] (OUT) KRL