APHC010244422026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12753/2026 Between: 1. M CHANDRA SEKHAR REDDY WORKS CONTRACTOR, GUNDJJPAPLA, GST -37AYQPC3231M1Z7, REP. BY ITS PROPRIETOR, MR. M. CHANDRA SEKHAR REDDY D.N0.1-135A, MAIN ROACTI, GUNDUPAPALA NANDYAL - 518134, KURNOOL DISTRICT. ANDHRA PRADESH ...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI -522503, AMARAVATHI, GUNTUR DISTRICT, A.P 2. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAVAN, NEW DELHI - 110001. 3. THE CHIEF COMMISSIOPER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH. 4. THE DEPUTY ASSISTANT COMMISSIONER ST NANDYALLL CIRCLE, D.N0.25/3A AND 3B, MSF COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KURNOOL (NANDYAL) DISTRICT, ANDHRA PRADESH. 2 RRR,J & TCDS,J W.P.No.12753 of 2026 5. THE EXECUTIVE ENGINEER, WATER RESOURCES DEPARTMENT, M.L WORKS DIVISION, NANDYAL, KURNOOL-518004, ANDPRA PRADESH ...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 an appropriate writ order or direction particularly in the nature of Writ of MANDAMUS (a) declaring the action of the 1st Respondent in passing the assessment order dated 30.1.2026 for the period 2024-25 in not signing the show cause notice as well as the impugned order either digitally or physically, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice as the show cause notice was not served under Section 169 of the said Act, and consequently set aside the same (b) declaring the action on the part of the 4th Respondent dated 30.1.2026 (DIN3730012648179) for the tax period 2024-2025 under COST /APGST Acts 2017 levying higher rate of tax 18per without any basis or foundation in contrast to the tax 5per as granted by the Government Andhra Pradesh for Neeru Chettu Programme as well as the consequential levy of interest as also penalty without considering the payments already made 5per as illegal, arbitrary, improper, unfair, capricious , without authority of law and without jurisdiction and violating articles 14, 19(1)(g)21 and 265 and 300-A of Constitution of India (c) or to direct the 5th Respondent to pay the balance of tax, penalty and interest and consequently to set aside the same and pass IA NO: 1 OF 2026 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 may be pleased to stay the collection of differential tax @ 13% as well as the corresponding interest and penalty pursuant to the impugned order dated pending disposal of the writ petition and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR IRRI AND CAD 2. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.12753 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R Raghunandan Rao) Heard Sri Srinivasa Rao Kudupudi, the learned counsel appearing for the petitioner and Sri S. A. V. Sai Kumar, the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner was served with a summary of the assessment order, in FORM GST DRC – 07, dated 30.01.2026, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period, April, 2024 to March, 2025. This order has been challenged by the petitioner in the present Writ Petition. 2. The said order, in FORM GST DRC – 07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a signature of the assessing officer. 3. Learned Government Pleader for Commercial Taxes, on instructions, submits that there is no signature of the assessing officer, on the impugned summary of the assessment order. 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 4 RRR,J & TCDS,J W.P.No.12753 of 2026 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. 6. 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. 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 5 RRR,J & TCDS,J W.P.No.12753 of 2026 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 assessment order, in FORM GST DRC – 07, dated 30.01.2026, with liberty to the Assessing Authority to conduct fresh assessment, after giving a 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. 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:05.05.2026 KPV 6 RRR,J & TCDS,J W.P.No.12753 of 2026 251 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.12753 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 05.05.2026 KPV