f' \ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 11289 OF 2025 Between: M/S Usman Enterprises, F2, 1st Floor, Royal Mansion, 5th Line, Gunturvari Thota, Guntur 522 001. Rep. by its Proprietor Mr.Shaik Nayeem ...PETITIONER AND 1. The Assistant Commisssioner (ST), (Enft.), Office of the Regional GST Audit and Enforcement, Vijayawada. 2. The Assistant Commissioner (ST), Pedakakani Circle, Guntur-I Division, Guntur. 3. The State of Andhra Pradesh, Rep. its Principal Secretary (CT Dept) A.P. Secretariat, Amaravati. Guntur District, A.P ...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Summery of the Order in Form GST DRC-07 dated 25.04.2024 and Proceedings in Form GST DRC-07, dated 25.04.2024, levying IGST of Rs.28,29,559/-, CGST of Rs.1,24,403/-, SGST of Rs.1,24,403/-, Interest of Rs.27,82,672/- and Penalty of Rs.3,07,836/-, totaling to Rs.61,68,873/- under Section 73 of the IGST/CGST/SGST Acts, 2017, for the tax period 2018-19, without considering the objections of the Petitioner, dated 21.12.2023 and dated 29.02.2024, without granting an opportunity of personal hearing to the Petitioner, without signature of the Officer concerned on the Summery of the Order in Form GST DRC-07 and Proceedings in Form GST DRC-07, as arbitrary, contrary to law, without jurisdiction and against the Principles of Natural Justice and Rule of Law, contrary to the Article 14 and 21 of the Constitution of India, and consequently set aside the Summery of the Order in Form GST DRC-07 dated 25.04.2024, Proceedings in Form GST DRC-07, dated 25.04.2024 passed by the 1st Respondent. 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 suspend the operation of the summery of the order in form GST DRC-07 dated 25.04.2024, proceedings in Form GST DRC-07, dated 25.04.2024 issued by the 1®* respondent, for the tax period 2018-19 under the IGST/CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER APHC010216962025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3536] BE WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 11289/2025 Between: M/s Usman Enterprises ...PETITIONER AND The Assistant Commisssioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The-pot+tioner was served with an assessment order, in FORM-GST— DRC-07, dated 25.04.2024, passed by the 2^^ respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2018-19. This order has been challenged by the petitioner in the present writ petition. V. 2 RRR, J & Dr. YLR, J ^ W.P.No.ll289of2025 This assessment order 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. The learned Government Pleader for Commercial Tax instructions, submits that there is no signature of the assessing officer, on the impugned assessment order. 3. on 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. 4. 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 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. 19.03.2024, 3 4 RRR, J & Dr. YLR, J W.P.No.ll289of2025 6. Following the aforesaid Judgments, the impugned order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order. assessment 7. Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order, dated 25.04.2024, issued by the 2 with liberty to the 2^^ respondent to conduct fresh nd respondent 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. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- SHAIK MOHD. RAFI ASSISTANT REGISTRAR % f ’ //TRUE COPY// i. ■ I SECTION OFFICER To, 1. The Assistant Commisssioner (ST), (Enft.), Office of the Regional GST Audit and Enforcement, Vijayawada. 2. .Tl]g^i\ssistant Commissioner (ST), Pedakakani Circle, Guntur-I^vrsion Guntur. 3. The Principal Secretary (CT Dept), A.P. Secretariat, Amaravati, Guntur District, A.P 4. One CO to Sri Shaik Jeelani Basha, Advocate [OPUC] 5- Commercial Tax, High Court of Andhra Pradesh: 6. Three CD Copies TF HIGH COURT DATED:30/04/2025 ORDER WP.No.11289 of 2025 ano«^ 'I| 71 SFP 2025 ^ , Current section DISPOSING OF THE W.P., WITHOUT COSTS