APHC010376122025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY THIRD 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: 18976/2025 Between: 1. VISWAM CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER, N. VISWANATHA REDDY D.NO.1/18, K.N KOTTALA, KODIGUNDLAPADU POST, KASINAYANA MANDAL, YSR DISTRICT - 51613 ...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST) (FAC), O/O JOINT COMMISSIONER (ST), KADAPA DIVISION, KADAPA. 2. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS COMMISSIONER (GST). GST POLICY WING, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI. ...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 2 pleased topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction - (a) declaring that the Assessment Order in Form DRC- 07 dated 23.01.2025 and Show Cause Notice in Form DRC-01 dated 01.11.2024 issued by the 1ST Respondent for the tax period 2018-19 to 2023-24 under Section 74 of the GST Act are void and illegal for not containing any valid DIN and Signature and consequently, set aside the same or (b) Alternatively, direct that no enforcement or recovery of the amounts levied under the Assessment Order dated 23.01.2025 can be made and that the limitation to file statutory appeal under Section 107 of the GST Act does not commence until the order dated 23.01.2025 is communicated with a valid DIN and Signature in accordance with law 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 interim stay of all further proceedings pursuant to the impugned order dated 23.01.2025 issued by the 1ST Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: 1. L CHANDRA OBUL REDDY 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 23.01.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2018-19 to 2023-24. The assessment order of the 1st 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 23.01.2025, passed 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. _____________________ SUMATHI JAGADAM, J Dated: 23.07.2025 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM W.P.No.18976/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 23.07.2025 BSM