APHC010456672025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 23872/2025 Between: 1. M/S. SIVA SAI CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER, SRI CH.S.V. PRASAD PLOT NO.306, 3RD FLOOR, VENNELA RESIDENCY NAZERPET, KUKKALAVARI STREET, TENALI-522201, GUNTUR DISTRICT ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAXES, TENALI CIRCLE GUNTUR DISTRICT, ANDHRA PRADESH 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...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 or order or direction (a) declaring the action of the 1st Respondent in issuing assessment order dated 29.4.2024 for the period 2018-19 under the Goods and Service Tax Act, 2017 in Form DRC -07 without affixing the signatures and not affixing document identification number on the assessment orders, 2 RRR,J & CGR,J W.P.No.23872 of 2025 summary orders or the show cause notice, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice void ab ignition and set aside the same (b)to direct the 1st Respondent to reassess the Petitioner under Section 73 of the Act in the interest of justice declaring that the Petitioner is entitled to take credit of input under Section 16(5) of the Central Goods and Service Taxi Act, 2017 vide Notification No. 17/2024 -Central Tax, dated 27.9.2024, 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 recovery of the disputed demand pursuant to the impugned assessment order dated 29.4.2024 passed by the 1®‘ Respondent for the period 2018-19 under the Goods and Service Tax Act, 2017, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & CGR,J W.P.No.23872 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, in FORM DRC – 07, dated 29.04.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 (for short ‘the GST Act’), for the financial year 2018-2019. This assessment order has been challenged by the petitioner in the present Writ Petition. 2. This impugned order, in Form DRC - 07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did 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 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 4 RRR,J & CGR,J W.P.No.23872 of 2025 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. 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 this impugned order. 7. This Court is also cognizant 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. 5 RRR,J & CGR,J W.P.No.23872 of 2025 8. Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 29.04.2024, passed by the 1st respondent, with a liberty to the 1st respondent to conduct fresh assessment, after giving a notice and by assigning a signature to the said Order. The period from the date of the impugned Order, 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 ________________________ CHALLA GUNARANJAN, J Date:10.09.2025 KPV 6 RRR,J & CGR,J W.P.No.23872 of 2025 244 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No:23872 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.09.2025 KPV