APHC010399282025 IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Jurisdiction) - WEDNESDAY, THE THIRD DAY OF SEPTEMBER A TWO THOUSAND AND TWENTY FIVE ' PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2189? OF 2025 * ■ ?• V^' Between; M/s. ROC Engineering Private Limited, rep. by its Managing Director, Siruvuri Rajesh Varma, #D 195/2, Block-D, Autonagar, Visakhapatnam-530 012, Andhra Pradesh. ' ...Petitioner AND 1. Deputy Assistant Commissioner (ST), Gajuwaka Visakhapatnam-ll Division, Visakhapatnam, Andhra Pradesh. Circle, 2. Union of India, rep. by its Secretary, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. '"' 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (Cf-ll) Department, Secretariat, Guntur District. Velagapudi, Amaravathi, 4. Central Board of Indirect Taxes and Customs, Government of India, Ministry of Finance. New Delhi. Commissioner (GST). ^ GST Policy Wing, rep. by its ...Respondents 7 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 to issue a Writ of Mandamus or any other appropriate writ or order or dfr^ion - (a) declaring that the order dated 19.08.2'd24 and proceedings in ' For® DRC-07 vide Ref.Nos.ZD370824019963Z, ZD3708240199780 240199811 dated 24.08.2024 passed by the 1st Respondent for the tax period 2019-20, 2021-22 2022-23 under Section 73 of the GST Act is void and illegal for not containing valid signature, not uploaded under notices and orders and not served in proper manner, not having any valid DIN, void for bunching multiple tax period in common order and consequently, set-aside the same or (b) alternatively, direct that no enforcement or recovery of the amounts levied under the assessment order dated 19.08.2024 can be made and that the limitation to file statutory appeal under Section 107 of the GST Act does not commence until the DRC-07 dated 24.08.2024 is communicated with a detailed order and uploaded on GST portal with a valid signature, valid DIN under “notices and order” in accordance with law, void for clubbing tax periods. lA 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 to grant interim stay of all further proceedings pursuant to the impugned order dated 19.08.2024 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: SRI KARTHIK RAMANA PUTTAMREDDY v Counsel for the Respondent Nos. 1 & 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 2: ADDITIONAL SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: M/S. SANTHI CHANDRA- The Court made the following order: \ .v APHC010399282025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRD 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: 21892/2025 Between: 1 ROC ENGINEERING PRIVATE LIMITED. REP. BY ITS MANAGING D 195/2, BLOCK-D, DIRECTOR. SIRUVURI RAJESH VARMA AUTONAGAR. VISAKHAPATNAM-530 012, ANDHRA PRADESH. ...PETITIONER AND 1 DEPUTY ASSISTANT COMMISSIONER, GAJUWAKA CIRCLE, VISAKHAPATNAM.ANDHRA VISAKHAPATNAM-LL DIVISION PRADESH. 2.UNION OF INDIA, MINISTRY OF FINANCE, 3RDFLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 3.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, GST POLICY WING, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI, REP. BY ITS COMMISSIONER (GST). ...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 appropriate writ 2 or order or direction - proceedings in Form'^DRCoT® and ' ZO3.0a240199r80 2037082^0^11 tied""0^20?/”^'^®"^' nRespondent for the tax period 2019-20, 2021-22 2022 23 73 of the GST Act is void and illegai for uploaded under notices and having any valid DIN, passed by the under Section not containing valid signature orders and not served in proper manner not void for bunching multiple tax period i consequently, set-aside the same enforcement , not in common order recovprv nf fho . , . , . alternatively, direct that dated 19.08.2024 can be made and^tTaMh ^^^^^^^lent order under Section 107 of the GST Act dopq ^ to file statutory appeal dated 15.04.2024 is communicated with a^dewT'^ri''® “"a GST portal with a valid signature valid DiN a uploaded accordance With law, void fo?ciuZngt p°elstr “ ' IA_NOjJOF2025 and or no or on in pass s Petition under Section 151 CPC in the affidavit filed i pleased to praying that in the circumstances ^ m support of the petition, the High Court grant interim stay of all further impugned order dated 19.08 2024 i disposal of the Writ Petition loss and hardship. may be pleased proceedings pursuant to the issued by the 1®' Respondent as otherwise the Petitioner will be pending put to severe Counsel for the Petitioner: 1.KARTHIK RAMANA PUTTAMREDDY Counsel for the RespOndent(S): 1GP FOR COMMERCIAL TAX 3 The Court made the following Order: (Per Hon bie Sri justice F;. Raghunandan Rao) The petitioner was served with an assessment orders, dated 19.08.2024 and 24.08.2024. passed by the 1"' respondent, under the Goods and Service Tax Act. 2017 (for short 'the GST Act') for the financial 2019-20. 2021-22 and 2022-23. These orders have been challenged by the petitioner in the present writ petition. years 2. These assessment orders, in Form GST DRC-07. are challenged by the petitioner, on various grounds, including the ground that the said proceedings do not contain the signature of the assessing officer. Learned Government Pleader for Commercial Tax instructions, submits that there is no signature of the assessing officer, on the impugned assessmentorders. 3. on 4. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of do V: Bhanoii 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 th 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 Enterpriser: 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 in the case of M/s. SRS Traders Vs The. 19.03.2024, 4 Assistant 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 Commissioner ST & and set aside the said order. 6. Following the aforesaid Judgments, the impugned assessme'nt orders would have to be set aside account of the absence of the signature of the assessing officer, on these impugned assessment orders. on 7. This Court is also cogent of the fact that the i been passed some time back and the present writ petition has been filed with delay. However, Rule 26(3) of the CGST impugned order has Rules, 2017 stipulates that service of notice or orders, without signature, would not Hon’ble High Court of Mad amount to service at all. The vs. The Deputy same even as of ras in T.V.L. Deepa Traders Commissioner (W.P.No.19277 view. Consequently, there is no service of the impuoned order today, on account of the absence of signature on the impugned proceeding. In ose circumstances, the delay in approaching this Cou 1, would not factor. of 2024, dated 13.08.2C24) had held the a relevant 8. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment orders, in Form GST GST-07 24.08.2024 issued by the 1 dated 19.08.2024 & respondent to St respondent, with liberty to the 1 St conduct fresh assessment, after giving notice and by assigning a signature to the said orders. The period from the date of the impugne d assessment orders. till the date of limitation. There shall be receipt of this Order shall be excludec for the purposes of no order as to costs. As a sequel, pending miscellaneous application;:!, if any, shall stand closed. Sd/- M. PRABHAKARJRAO ASSISTANT REGISTRAR //TRUE COPY// ay SECTIO^I OFFICER To 1. The Deputy Assistant Commissioner, Gajuwaka Circle, Visakhapatna II Division Visakhapatnam, Andhra Pradesh. 2. The Secretary, Union of India, Ministry of Finance, 3’''^ Deep Building, Sansad Marg, New Delhi-110 001. 3. The Principal Secretary to Government Revenue Secretariat, Velagapudi, Amaravathi, Guntur 4. The Commissioner (GST), Central Board of Indirect Taxes Customs, GST Policy Wing, Government of New Delhi. m- Floor, Jeevan (CT-II) Department, District. and India, Ministry of Finance, ■ 'l 5. One CC to Sri Karthik Ramana Puttamreddy, Advocate [OPUC] 6. One CC to M/s. Santhi Chandra, Advocate [OPUC] 7. One CC to the Additional Solicitor General of India, High Court of Andhra Pradesh. [OPUC] 8. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 9. Two CD Copies TF k » .C- HIGH COURT DATED:03/09/2025 ORDER WP NO. 21892 OF 2025 *( 2 3 SEP 2025 )g ^^^s^Qiirent DISPOSING OF THE W.P., WITHOUT COSTS