Allowed

Manjeera Solar Systems v. the Deputy Assistant Commissioner

Andhra Pradesh HC17 Sept 2024WP/2075/2024

Case brief

AI extract

What is this about?

A taxpayer challenged an unsigned summary assessment order under the GST Act for tax years 2018-19 to 2020-21 issued without show cause notice or hearing. Following its earlier ruling that unsigned orders are non-est, the court allowed the writ petition, setting aside the summary order and permitting lawful reassessment.

What did the court decide?

Impugned summary assessment order dated 12.04.2023 for 2018-19 to 2020-21 set aside; respondents free to issue orders after due notice; no costs.

Manjeera Solar Systems Vs the Deputy Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2024)

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IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) — WEDNESDAY, THE EIGHTEENTH DAY OF SEPTEMBERy^^^^^v TWO THOUSAND AND TWENTY FOUR

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PRESENT o.

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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND

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the HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2075 OF 9n9A

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Between: M/S Manjeera Solar Systems, D.No.25-2-37, 2ND Cross Road, Current Office Centre, SBI Colony, Nallore _ ^ SPSR Nellore District. State of Andhra Pradesh. Rep. by its Proprietrix Smt.Kamireddy Manjula. ...PETITIONER AND 1. The Deputy Assistant Commissioner, (ST)-I, Office of the Assistant Commissioner (ST), Nellore-lll Circle, Nellore Division, Nellore. SPSR Nellore District.

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The Assistant Commissioner (ST), Nellore-I Circle, Nellore, SPSR Nellore District.

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The Joint Commissioner (ST), Nellore Division, Nellore, SPSR Nellore District.

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The State of Andhra Pradesh, Rep, by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat Amaravati.

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...RESPONDENTS 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 to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the Respondent in passing the Summary of the Order, dated 12.04.2023 (Copy collected by the Consultant of the Petitioner on 14.12.2023) for the tax period 2018-19 to

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2020-21 under the COST Act / SCSI Act, 2017, without service of the Show Cause Notice, personal hearing, notice and Summary of the Order, dated 12.04.2023, as arbitrary, contrary to the provisions of the Act, without jurisdiction and in violation of Principles^{ofNaturalJusticeandRule} of Law, and consequently set aside the Summary of the Order, dated 12.04.2023, passed by the 1®* Respondent as null and^void.

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lA NO: 1 OF 2024

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Petition under Section 151 CPC praying that in the^{circumstances} stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the operation of the Summary of the Order, dated 12.04.2023 (Copy collected by the Consultant^{ofthePetitioneron} 14.12.2023) passed by the 1®‘ Respondent for the tax period 2018-19 to 2020-21 under the COST / SGST ACT, 2017, pending disposal of the above Writ Petition.

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Counsel for the Petitioner : SRI SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX

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The Court made the following: ORDER

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RRR,J & HN,J W.P.No.2075/2024

APHC010025522024

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IN THE HIGH COURT OF ANDHRA PRADESH

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AT AMARAVATI

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(Special Original Jurisdiction)

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[3488]

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WEDNESDAY .THE EIGHTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE HARINATH.N

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WRIT PETITION NO: 2075/2024

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Between:

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Manjeera Solar Systems

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...PETITIONER

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AND

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The Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX (AP)

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The Court made the following ORDER:

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(Per Hon’ble Sri Justice R. Raghunandan Rao)

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Heard Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax for the respondents.

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The petitioner has been served with an order of assessment under the Central Goods and Services Tax Act, 2017, (for short CGST Act)

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rCi

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2 RRR,J & HN,J W.P.No.2075/2024

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2020-21. This order is assessment years 2018-19 to dated 12.04.2023 for the issued by the 1“ respondent. said to have been said order, has being aggrieved by the 3. The petitioner the contention that contentions including this Court raising various approached has not been signed, , dated 12.04.2023 the impugnedI order of assessment said order does not contain of the order shows that the 4. A perusal any signature. W.P.No.8r27 of dated 16.07.2024, in 5. This Court, in its order is non-est in the eye of law. held that such an order is 2024 has is allowed setting aside the this writ petition is 6. In the circumstances 2018-19 to 2020-21, assessment years order for the impugned summary the respondents to leaving it open to COST Act / SGST Act, 2017 under the with law. There accordance due notice, and in orders, after pass appropriate order as to costs, shall be no if any, shall stand miscellaneous applications As a sequel, pending Sd/- V. SAVITHRI GOWRl ASSISTANT REGISTRAR closed.

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//TRUE COPY//

SECTION OFFICER