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PARAMOUNT FOOTWEAR vs. ASSISTANT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
J.n Venkata Suresh Kumar
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

PARAMOUNT FOOTWEAR

Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 24, 2024
Order No.

WRIT PETITION NO: 30400/2024

Citation

2024(12) TAXREPLY 12481

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ORDER

The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC-07, dated 26.10.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the periods 2019-20 and 2020-21. This order has been challenged by the petitioner in the present writ petition. 2. 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. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer, on the impugned 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....

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