9/ IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) FRIDAY, THE THIRD DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION NO: 31441 OF 2024 Between: M/s. Sandhya Constructions, Regd. Office at D. No. 77-60-14/2, Ground Floor Petrol Bunk backside, Payakapuram, Vijayawada. Rep. by its Sole Proprietor Ch. Prabhu Kishore ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati 2. The Additional Commissioner (ST), Appellate Authority Vijayawada 3. The Assistant Commissioner (ST), Gandhi Nagar Circle, Vijayawada ...RESPONDENTS 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 an appropriate Writ, Order or Direction particularly one in the nature of WRIT OF MANDAMUS declaring the impugned unsigned Order-in-Appeal in DIN3727082429975 Dt. 27.08.2024 passed by the 2nd Respondent and the unsigned Summary of Order vide FORM GST DRC - 07 Dt. 29.04.2023 passed by the 3rd Respondent as being as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India, without jurisdiction and consequently set aside the same more Endorsement in A.O .No. lA NO: 1 OF 2024 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 STAY the operation of impugned Unsigned Order-in-Appeal in Endorsement in A.O. No. D1N3727082429975 Dt. 27.08.2024 passed by the 2nd Respondent pending disposal of the present Writ Petition or to pass Counsel for the Petitioner: SRI. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following ORDER: APHC010584972024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3493] FRIDAY, THE THIRD DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION NO: 31441/2024 Between; Sandhya Constructions ...PETITIONER AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.PEDD1BHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri justice R. Raghunandan Rao) The petitioner was served with an assessment order, in Form GST DRC-07, dated 29.04.2023, passed by the S'"* respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-20 to 2020-21. This order has been challenged by the petitioner in the present writ petition. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer. 2. ( 2 Government Pleader for Commercial Tax, on 3. Learned instructions, submits that there is no signature of the assessing officer, on the impugned assessment order. 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 4. aside the impugned assessment order. 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 5. and set aside the said order. 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 impugned assessment order. 6. 3 Accordingly, this Writ Petition is allowed setting aside the impugned assessment order in Form GST DRC-07, dated 29.04.2023, issued by the 3'"^ respondent, with liberty to the 3'^ 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 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. 7. Sd/- U.SRI DEVI ASSISTANT. REGISTRAR TOrrOfFICER //TRUE COPY// SEC To, 1. The Principal Secretary, Revenue (CT) Dept., The State Of Andhra Pradesh, Velagapudi, Amaravati 2. The Additional Commissioner (ST), Appellate Authority Vijayawada The Assistant Commissioner (ST), Gandhi Nagar Circle, Vijayawada 3. One CC to Sri. Peddibhotia Venkata Sai Rajesh, Advocate [OPUC] 4. Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] 5. 6. Three CD Copies JSS WP-SS > / HIGH COURT DATED:03/01/2025 ORDER WP.No.31441 of 2024 5 2} .IAN 2025 % ^ . Curreni beciion . y ALLOWING THE W.P. WITHOUT COSTS.