IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVAfe^;. (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUAR] TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2271 OF 2025 Between: M/s. SR Infra Projects, D.No.11-1-71, Aravinda Nagar, New Town, Anantapur, Andhra Pradesh - 515001, Rep. by its Managing Partner, Y. Siva Reddy. ...PETITIONER AND 1. The Additional Commissioner, o/o The Commissioner of Central Tax, GST Commissionerate, Tirupati, 9/86-A, Amaravathi Nagar, West Church Compound, Tirupati- 517502, Tirupati District, Andhra Pradesh. 2. The Assistant Commissioner, Anantapur-ll, 13-3- 307, Takai Towers, R.F. Road, Anantapur- 515001, Anantapur District, Andhra Pradesh. 3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. ...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 more particularly in the nature of MANDAMUS holding that the impugned Order- in- Original No.23/2023-24,dated -04-2024vide DIN 20240355 <S3t> YL000000A27A, passed by the First Respondent under Section 74 the CGST/SGST Act, 2017, for the F.Y. 2020-21 and 2021- 22, when S. 74 is not applicable, and without any Signature Digital Signature of the First Respondent, as without jurisdiction, contrary to law, arbitrary, capricious, invalid, not an order in the eye of law and even on merits not sustainable and illegal and consequently set aside the same. 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 grant stay of all further proceedings, including collection of tax, penalty and interest, pursuant to the impugned Order-in-Original No.23/2023-24, dated -04-2024 vide DIN; 20240355YL0000 00A27Aj passed by the First Respondent under Section 74 the CGST/SGST Act, 2017, for the F.Y. 2020-21 and 2021-22. Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondent No.1: M/s. SANTHI CHANDRA, SC FOR CBIC Counsel for the Respondent Nos.2 & 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER APHC010039632025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2271/2025 Between: M/s. Sr Infra Projects ...PETITIONER AND The Additional Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.SANTHI CHANDRA (Sr. Standing Counsel for CBIC) 2.GP FOR COMMERCIAL TAX The Court made the following Order: [perHon’ble Sri Justice R RAGHUNANDAN RAO; This Writ Petition has been filed challenging the impugned order in original No.23/2023-24 passed in the month of April, 2024. B 2. This order is challenged on merits as well as on the ground that the said order does not contain the signature of the assessing officer. 3. Smt.Santhi Chandra, the learned Senior Standing Counsel , on instructions, submits that though a digital signature was not appended to the order copy uploaded in the portal, a manual signature had been appended uploaded on the portal. However, it appears that the said manual signature is not visible when the uploaded order is being downloaded. She further submits that this fact has been informed to the petitioner by way of a separate e-mail under which a signed copy was served on the same day. on the order 4. In view of the earlier judgment of this Court dated 29.12.2023 it has been held that the absence of the si would render the said order the petitioner did not contain the subsequent e-mail also contains only manual signature. in W.P.No.33327 of 2023 signature on the order non-est. In the present case, the orders served on signature of the assessing officer. The 5. In the circumstances, it would be appropriate to dispose of this writ petition by setting aside the said order in original and remand the matter back to the assessing officer to pass a fresh order. 6. Needless to say, the period of time from the date the date of receipt of this order by the purposes of limitation. of passing of the order till assessing officer, shall be excluded for the 7. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. SdZ-B.PRASADA RAO ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Additional Commissioner, o/o The Commissioner of Central Tax, GST Commissionerate, Tirupati, 9/86-A, Amaravathi Nagar, West Church Compound, Tirupati- 517502, Tirupati District, Andhra Pradesh. 2. The Assistant Commissioner, Anantapur-ll, 13-3- 307, Takai Towers, R.F. Road, Anantapur- 515001, Anantapur District, Andhra Pradesh. 3. The Secretary (Finance), Ministry of Finance, Union of India, North Block, New Delhi - 110001. 4. The Prihoipal Secretary to the Government, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. 5. One CC to Sri G. Narendra Chetty, Advocate [OPUC] 6. One CC to M/s. Santhi Chandra, SC for CBIC[OPUC] 7. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of A.P.[OPUC] 8. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 9. Three CD Copies. ssb 5^^ HIGH COURT DATED:12/02/2025 ORDER 5 2 5 m nn I uurrem section WP.No.2271 of 2025 ALLOWING THE W.P. WITHOUT COSTS