Ramesh Traders Vs Deputy Assistant Commissioner State Taxii and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court addressed a petition filed by Ramesh Traders challenging an assessment order (Form GST DRC-07) issued under the Goods and Services Tax Act, 2017, for the financial year 2018-19. A key point of contention raised by the petitioner was the absence of the assessing officer’s signature on the assessment order. The court acknowledged the lack of signature, based on submissions from the Government Pleader for Commercial Tax.
The court referenced prior rulings, particularly V. Bhanoji Row Vs. The Assistant Commissioner (ST), where it was established that an assessing officer’s signature is a mandatory requirement for an assessment order. The court had previously held that sections 160 and 169 of the CGST Act could not rectify the absence of this signature. This precedent was reinforced in subsequent cases like M/s. SRK Enterprises Vs. Assistant Commissioner and M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, where similar assessment orders were set aside due to the same defect. Consequently, following these established judicial precedents, the Andhra Pradesh High Court determined that the lack of the assessing officer’s signature rendered the assessment order in Ramesh Traders’ case invalid. The court proceeded to set aside the impugned assessment order. However, the court granted the respondent the liberty to conduct a fresh assessment, provided that due notice is given and the new order contains the required signature. In order to mitigate any disadvantage to the authorities, the court also ordered that the period from the initial assessment order to the receipt of this new order would be excluded for limitation purposes.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
