APHC010000922025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 272/2025 Between: M/s. Sri Mahalakshmi Traders, ...PETITIONER AND The Assistant Commissioner Of St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment orders, in Form GST DRC-01, dated 13.09.2023 and in Form GST DRC-07, dated 24.01.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19 to 2022-2023. These orders have been challenged by the petitioner in the present Writ Petition. 2 2. These assessment orders, in Form GST DRC-01 & in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings 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 orders. 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 3 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 orders would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment orders. 7. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment orders, in Form GST DRC-01, dated 13.09.2023 and in Form GST DRC-07, dated 24.01.2024, issued by the 1st respondent, with liberty to the 1st 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. _______________________ R RAGHUNANDAN RAO, J ______________________________ MAHESWARA RAO KUNCHEAM, J BSM 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION No.272 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 08.01.2025 BSM