APHC010473932025 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: 24230/2025 Between: 1. SAI SREE INFRA DEVELOPERS, 48-18-4/3, GROUND FLOOR, NAGARJUNANAGAR, NEAR MUNICIPAL PARK, BESIDE HDFC BANK, VIJAYAWADA- 520008 REPRESENTED BY ITS PROPRIETOR GELLI NAGA VENKATA SATISH KUMAR, S/O.LATE GELLI RAJAMOHANA RAO AGED 57 YEARS, R/O. PLOT NO. 14, VIVEKANANDA NAGAR COLONY KUKATPALLY, HYDERABAD, TELANGANA- 500056. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONERSTI, RAMAVARAPPADU CIRCLE, PLOT NO.8, JRR COMPLEX, 2ND FLOOR, AYODYA NAGAR, LOTUS LANDMARK ENTRANCE, VIJAYAWADA, ANDHRA PRADESH- 520003. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A P SECRETARIAT, VELAGAPUDI - 522 503 ...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, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that a. Impugned SCN in Form 2 GST DRC 01 bearing ref no, ZD371223005135X dated 10-12-2023 and consequential impugned order in Form DRC-07 bearing ref no. ZD370824005262L dated 06-08-2024 passed by the Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. b. Impugned recovery notice vide R.C.No.JA-2/Nil/2025 dated 11-08- 2025 issued by the Respondent No.1 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or 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 stay operation of order in Form DRC-07 bearing ref no. ZD370824005262L dated 06-08-2024 passed by the Respondent No.1 and pass IA NO: 2 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 suspend the impugned recovery notice vide R.C.No.JA- 2/Nil/2025 dated 11-08-2025 issued by the Respondent No.1 and pass Counsel for the Petitioner: 1. PASUPULETI VENKATA PRASAD 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 impugned show-cause notice dated 10.12.2023 and the assessment order, dated 06.08.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 (for short ‘the GST Act’) for the financial years 2020-21. The show-cause notice and the order of assessment have been challenged by the petitioner in the present Writ Petition. 2. These impugned orders, in Form GST DRC-01 & 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. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer, on the impugned 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 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 orders would have to be set aside on account of the absence of the signature of the assessing officer, on these impugned orders. 7. This Court is also cogent 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 impugned show-cause notice dated 10.12.2023 and the assessment order, dated 06.08.2024, 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 Orders. 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 _______________________ CHALLA GUNARANJAN, J Date: 10.09.2025 BSM 5 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No.24230 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 10-09-2025 BSM