Shaik Abdulla Vs State of AP (Andhra Pradesh High Court)
The Andhra Pradesh High Court allowed the writ petition challenging a GST assessment order dated 04.05.2023 on the ground that the order did not contain the signature of the assessing officer. The Court referred to earlier Division Bench decisions in V. Bhanoji Row, M/s. SRK Enterprises, and M/s. SRS Traders, wherein it was held that the absence of the assessing officer’s signature renders an assessment order invalid and that Sections 160 and 169 of the CGST Act cannot cure such a defect.
The respondents argued that the writ petition was filed with inordinate delay and that service of the order had been effected through uploading on the GST portal in terms of Section 169(1)(d) of the GST Act. The petitioner contended that the order had not been served through conventional methods and that uploading on the portal was insufficient. The Court noted differing judicial views on whether portal upload alone constitutes proper service, referring to decisions of the Allahabad High Court and a contrary view taken earlier by the same Court.
The High Court observed that many registered persons were facing practical difficulties in accessing GST portal communications and acknowledged hardships arising from the online GST administration mechanism. While stating that ignorance of law or inability to access the portal would ordinarily not justify delay, the Court held that cases involving patent irregularities deserved consideration.
