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SREE VISWA SAI TRADERS vs. THE ASSISTANT COMMISSIONER STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Rosedar S.r.a
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

SREE VISWA SAI TRADERS

Respondent THE ASSISTANT COMMISSIONER STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 19, 2025
Order No.

WRIT PETITION No. 21463 of 2024

Citation

2025(2) TAXREPLY 12965
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ORDER

ORDER The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 11.12.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2017-18 to 2021-22, this order has been challenged by the petitioner. 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 14.02.2023. A Division Bench of this Cour....

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