APHC010351392026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 16th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19261/2026 Between: 1. SHRI PILLI MURALI MOHAN RAJU, 31-9-22K, VLEERAIAH STREET, MARUTHI NAGAR, MACHAVARARTN, VIJAYAWADA, KRISHNA,ANDHRA PRADESH - 520 004. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, GANDHINAGYR CIRCLE, VIJAYAWADA 2 DIVISION, D.NO 7 -2-20, 2ND FLOOR, KMR SONS PLAZA, KRISHNA NAAR, YANAMALAKUDURU ROAD, VIJAYAWADA , NTR DISTRICT, ANDHRA PRADESH - 520 007. 2. THE DEPUT ASSISTANT COMMISSIONER ST, GANDHINAGAR CIRCLE, VIJAYAWADA 2 DIVISION, D.NO 74-2- Z0, 2ND FLOOR, KMR SONS PLAZA, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA , NTR DISTRICT, ANDHRA PRADESH - 520 007. - 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REYENUE DEPARTMENT (COMMERCIAL TAX), A,P SECRETARIAT, VELEGAPUDI - 522 238. 4. UNION OF INDIA, DEPART-RENT OF REVENUE,REPRESENTED BY ITS SECRETARY 2 (REVENUE), NORTH BLOCK, NEW DELHI - 110 001. 5. THE MUNICIPAL COMMISSIONER, VIJAYAWADA MUNICIPAL CORPORATION,. JAWAHARLAL NEHRU BUILDING, CANAL ROAD, VIJAYAWADA, ANDHRA PRADESH - 520 001. ...RESPONDENT(S): Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.19261 of 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Heard Mr.Anil Kumar Bezawada, learned counsel for the petitioner, Mr.S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax representing Sri Mr.Mannam Venkata Krishna Rao, learned Government Pleader for Commercial Tax, appearing for respondent Nos.1 to 3 and Ms.Yamini Sarma, learned counsel representing Sri S.V.S.S.Siva Ram, learned Standing Counsel for respondent No.5. 2. The petitioner was served with an order of assessment, dated 31.12.2025, along with a summary of the said order. The petitioner has now moved this Court, assailing the said order on two grounds, namely, the order did not contain a Document Identification Number(DIN) and the summary of the order does not contain either any physical or digital signature. 4 3. A perusal of the documents show the grounds raised are well founded. There is no Document Identification Number on the order and the signature of the Assessing Officer is not available on the summary of the order. 4. Consequently, impugned assessment order is set aside, leaving it open to the respondents to take steps for issuing a fresh assessment order, along with a proper signature affixed on the said order. 5. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. 6. As a sequel, interlocutory applications pending if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA ______________________ JUSTICE T.C.D.SEKHAR Date: 16.07.2026 Pab 5 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.19261 of 2026 DATE: 16.07.2026 Pab