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SANDHYA CONSTRUCTIONS vs. THE STATE OF ANDHRA PRADESH AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
VENKATA JYOTHIRMAI PRATAPA
Pet. Counsel
Peddibhotla Venkata
Sai Rajesh
Res. Counsel
---

Petitioner / Applicant

SANDHYA CONSTRUCTIONS
Respondent THE STATE OF ANDHRA PRADESH AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 3, 2025
Order No.

WRIT PETITION NO. 31441 / 2024

Citation

2025(1) TAXREPLY 12193
Original Order
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ORDER

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 29.04.2023, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-20 to 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 202....

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