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2026:APHC:7471

APHC010019092026

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE FOURTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 3210/2026

Between:

1. S OWBHAGYA ENTERPRISES, R.S. NO. 461, ELURU ROAD,

JANGAREDDYG UDEM, WEST GODAVARI, 37, ANDHRA PRADESH

- 534447 REP. BY ITS MANAGING PARTNER SRI. KARATAM

RAMBABU S/O. CHANDRAYYA AGED ABOUT 77 YEARS.

...PETITIONER

AND

1. T HE ASSISTANT COMMISSIONER, JANGAREDDYGUDEM CIRCLE,

ANDHRA PRADESH.-534447

2. S TATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL

SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI,

AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522238

...RESPONDENT(S):

Petition under Article 226 of the Constitution of India praying that in the

circumstances stated in the affidavit filed therewith, the High Court may be

pleased toPleased to issue an appropriate Writ, Order or direction preferably

a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st

Respondent in passing the impugned order dated 30-08-2024 passed under

Section 73 of GST Act 2017 in Ref. No. 37AAIFS3826J1ZUfor the F.Y. 2019-

20 , on the ground of violation of Section 16(4) of the CGST Act, 2017, as the

Petitioner is entitled to such credit in light of the extension of time limit for

claiming Input Tax Credit for the said period by the Parliament through the

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2026:APHC:7471

retrospective insertion of Section 16(5) of the COST Act, 2017, and also in

not following the principles of natural justice as the impugned order does not

bearing DIN number and signatures of the proper officer without issuing the

DRC 01A as mandated under the provisions of the Act, Contrary to the

judgment of this Hon'ble Court in New Morning Star Travels Vs. Deputy

Commissioner reported in 2023(79) G.S.T.L. 430 as illegal, arbitrary, unjust,

improper, without authority of law and jurisdiction and contrary to the

provisions of the GST Act 2017 ,violative of articles 14, 19(1)(g), 21, 265 and

300-A of the Constitution of India and consequently to set aside the same and

pass

IA NO: 1 OF 2026

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased to

grant STAY of collection of tax, interest as levied by the 1st Respondent

pursuant to the impugned order dated 30-08-2024 passed under Section 73

of GST Act 2017 in Ref. No. 37AAIFS3826J1ZU pending disposal of the writ

petition and pass

Counsel for the Petitioner:

1. M V J K KUMAR

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2.

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2026:APHC:7471

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 30.08.2024, passed by the 1^st respondent, under the Goods and

Service Tax Act, 2017 [for short “the GST Act”], for the tax period 2019-2020.

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 and also DIN number,

on the impugned assessment order.

3. The learned Government Pleader for Commercial Tax, on instructions,

submits that there is no signature of the assessing officer and does not

contain DIN number, 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 Court, had held that the signature, on the

assessment order, cannot be dispensed with and that the provisions of

Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would

not rectify such a defect. Following this Judgment, another Division Bench of

this