APHC010303342025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 15385/2025 Between: 1. DOKKU RAMESH KUMAR, D.NO.7/8, MAIN ROAD, GUDURU, KRISHNA, ANDHRA PRADESH -521149. REPRESENTED BY ITS PROPRIETOR, SRI.RAMESH KUMAR DOKKU, S/O. VEERARAJU, AGED ABOUT 51 YEARS. ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP. 2. THE DEPUTY ASSISTANT COMMISSIONERSTL, MACHILIPATNAM CIRCLE, NO-LL DIVISION, VIJAYAWADA. 3. THE ASSISTANT COMMISSIONER ST, MACHILIPATNAM CIRCLE, NO. II DIVISION, VIJAYAWADA. ...RESPONDENT(S): 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 topleased to issue an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring that the assessment order Dt. 23-11-2024 passed by the 3rd respondent for the tax period 2019-2020 on best judgment basis without providing any opportunity to the petitioner and also the consequential notice, dated 26.04.2025, for 2 attachment and sale of immovable/movable goods/shares under section 79 as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same and pass IA NO: 1 OF 2025 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 Pleased to grant stay of all further proceedings, interest/ penalty order dt.23- 11-2024 passed by the 3rd respondent imposing penal interest of Rs.7,63,210/- both under COST and SGST and penalty of Rs.2,69,954/- for the tax period 2019-2020 by issuing DRC-07 dt.23-11-2024 (Ref No.ZD371124025325Q, dt.23-11- 2024) with DIN3723112448122, pending disposal of the Writ petition and pass IA NO: 2 OF 2025 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 Counsel for the Petitioner: 1. M RAVINDRA Counsel for the Respondent(S): 1. M RAVINDRA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 23.11.2024, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2019-2020. The assessment order of the 3rd respondent has been challenged by the petitioner in this Writ Petition. 2. The assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer, on the impugned assessment order. 4. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service 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. 4 6. Following the aforesaid Judgments, the impugned assessment order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order. 7. Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 23.11.2024, passed by the 3rd respondent, with liberty to the 3rd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J. ____________________ SUMATHI JAGADAM, J Dated: 02.07.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No.15385 of 2025 02-07-2025 BSM