Sravankumar Blasting Works Vs Assistant Commissioner (Andhra Pradesh High Court)
In a ruling with implications for tax assessment procedures, the Andhra Pradesh High Court has invalidated an order issued by the Assistant Commissioner to Sravankumar Blasting Works because it lacked the signature of the issuing authority. The decision, delivered on July 17, 2025, by a bench comprising Sri Srinivasa Rao Kudupudi representing the petitioner and Sri S.A.V. Sai Kumar, Assistant Government Pleader for Commercial Tax, underscores the mandatory requirement for official documents to be properly signed.
The petitioner’s counsel argued that the impugned order, dated November 10, 2020, was “not signed by the authority and consequently, no order in the eyes of law,” rendering it unenforceable. This contention aligns with previous judgments by the Andhra Pradesh High Court, specifically M/s. SRK Enterprises vs. Assistant Commissioner (W.P.No.29397 of 2023, decided on November 10, 2023).
The Assistant Government Pleader for Commercial Tax conceded that the order was indeed unsigned, though he stated it was uploaded by the competent authority. He attempted to rely on Sections 160 and 169 of the Central Goods and Services Tax (CGST) Act, 2017, to justify the omission, a plea that had also been raised and rejected in the SRK Enterprises case.
