APHC010392282025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20358/2025 Between: 1. KIAORA INFRA PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI RAMAKRISHNA SAKHAMURI, DOOR NO. 12-29-21, 1ST FLOOR, KSP PRIME BUILDING, SYAMALADAS AGRAHARAM, OPPOSITE GUNTA GROUND, NAAZ CENTER, GUNTUR, ANDHRA PRADESH - 522 001 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAXES, SATTENAPALLY CIRCLE, GUNTUR - II DIVISION, D.NO.11-5-2002, OPP.RAVELA VENKATA RAO HOSPITAL, RAGHURAMNAGAR, SATTENAPALLY, GUNTUR, ANDHRA PRADESH - 522 403. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELAGAPUDI. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, 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 pleased topleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in the Assessment 2 Order issued in Form GST DRC 07 vide Ref No. ZD3708240213794 dated 27.08.2024 (Annexure P-1) (hereinafter referred to as demand order) for the period FY 2019-20, as the said assessment order was passed without any Documentary Identification Number (DIN) and Order was passed without any pre show cause notice consultation proceedings as invalid, arbitrary, without jurisdiction, unreasonable, and in violation of the principles of natural justice. b. The Honourable Court may be pleased to issue a writ of mandamus or any other writ, direction or order for refund or re-credit the amount, which was wrongly debited from the Electronic Credit Ledger of the Petitioner, in respect of the impugned demand order (Annexure P-1), as there is no excess claim of the input tax credit in the Form GSTR 3B of FY 2019-20, as submitted in the grounds of the Affidavit. c. And to 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 stay the operation of the proceedings of the 1st Respondent in Demand Order issued in Form GST DRC 07 vide Ref No. ZD3708240213794 dated 27.08.2024 (Annexure P-1) for the period FY 2019- 20, in the interest of justice and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 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 DRC-07, vide Reference No.ZD3708240213794, dated 27.08.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 (for short ‘the GST Act’), for the financial year 2019-20. The assessment order, in Form DRC-07 has been challenged by the petitioner in the present Writ Petition. 2. The impugned assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings do 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 assessment order. 7. This Court is also cognisant of the fact that the impugned order has been passed some time back and the present Writ Petition has been filed with delay. However, Rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon’ble High Court of Madras in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held the same view. Consequently, there is no service of the impugned order even as of today, on account of the absence of signature on the impugned proceeding. In those circumstances, the delay in approaching this Court, would not a relevant factor. 8. Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form DRC-07, vide Reference No.ZD3708240213794, dated 27.08.2024, 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 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 ________________ T.C.D. SEKHAR, J Date: 17.09.2025 BSM 5 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.20358 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 17-09-2025 BSM