APHC010475512025 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: 25037/2025 Between: 1. M/S HAMPI DELIGHT LLP, 116/1B, 117/1, MIDTUR VILLAGE, PEDDAVADUGURU MANDAL, ANATHAPUR. LLP FIRM REP. BY ITS PARTNER RAVURI SAMBA SIVA RAO ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2. JOINT COMMISSIONER OF STATE TAX, ANATAPURAMU DIVISION 3. DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, ANATHAPURAMU DIVISION. 4. ASSISTANT COMMISSIONERST, GUNTAKAL. ...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 writ of Mandamus or any other appropriate writ or order or direction, declaring the assessment order dated 18.10.2024, and rectification order dated 25.10.2024 passed by the 3rd respondent for the period FY 2020-2021 to 2021-2022 as without notice, void, illegal, arbitrary, without Digital signature and DIN, by clubbing multiple financial years as 2 RRR, J & TCDS, J W.P.No.25037 of 2025 illegal, arbitrary, violation of principles of natural justice, violation of Sections 73(10), 160, 169 of COST Act, 2017 and Article-265 of the Constitution of India and consequently set-aside the recovery proceedings passed by the 4th respondent dated 09.05.2025 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, pending disposal of the writ petition, to grant stay of all further proceedings pursuant to assessment order dated: 18.10.2024 and rectification order dated: 25.10.2024 passed by respondent No.3, pending disposal of the above writ petition Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.25037 of 2025 The Court made the following order: Heard Sri Chiranjeevi Talasila, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner has challenged the order of assessment, dated 18.10.2024 and the order of revocation, dated 25.10.2024, passed by the 3rd respondent, primarily on two grounds. Firstly, on the ground that there was no digital signature and that there was no Document Identification Number on the order of assessment. Secondly, on the ground that the order of assessment is a composite order passed for the financial years 2020-21 and 2021-2022. 3. A perusal of the order dated 18.10.2024, shows that there is no Document Identification Number on it. However, the order has been signed. 4. The learned counsel for the petitioner contends that the show-cause notice, sent prior to the aforesaid order dated 18.10.2024, does not contain any signature and as the petitioner had not been given an opportunity to file his objections, the order of assessment as well as the rectification order would have to be set aside. 5. A perusal of the show-cause notice shows that there is no signature on it. As Rule 26 of the CGST Rules, 2017 require all communications or proceedings to be signed, failing which they would be 4 RRR, J & TCDS, J W.P.No.25037 of 2025 treated as not having been issued at all, the order of assessment would have to be treated as an order passed without prior show-cause notice. 6. Apart from this, a Division Bench of this Court, in its order, dated 17.09.2025, in W.P.No.17671 of 2025, had held that a single order cannot be passed in relation to different tax periods. 7. For both these reasons, the orders under challenge would have to be set aside. 8. Accordingly, the present Writ Petition is allowed, setting aside the order of assessment, dated 18.10.2024 and the rectification order, dated 25.10.2024, leaving it open to the Assessment Authority to initiate fresh proceedings, if any, in accordance with law. 9. Needless to say, the period from the date of the impugned assessment 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 ________________ T.C.D. SEKHAR, J Date: 17.09.2025 MJA 5 RRR, J & TCDS, J W.P.No.25037 of 2025 134 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 25037 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 17.09.2025 MJA