Andhra Pradesh High Court - Amravati
M/S. Kanthika Exports, vs The Commercial Tax Officer on 20 August, 2025
Author: R. Raghunandan Rao
Bench: R. Raghunandan Rao
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APHC010391822025
SMS IN THE HIGH COURT OF ANDHRA PRADESH U ^/v/
AT AMARAVATI i 5
(Special Original Jurisdiction) 10:
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WEDNESDAY, THE TWENTIETH DAY OF AUGUST '
/
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO
AND ,
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No: 19795 OF 909./;
Between:
M/s. Kanthika Exports. Sy.No.172/2A, 2A2, 3A, Main Road, R L Puram(V)
Ch,makurthy(Md), Prakasam Dist-AP, Rep by its Proprietor. Mr.Sidda Venkata
Surya Prakasa Rao.
...PETITIONER
AND
1. The Commercial Tax Officer, (Now the Assistant Commissioner of State
Tax) Ongole Circle-2, Ongole, D.No.37-1-401, Vijaya Complex,
Dharavari Thotha, Ongole-523001.
2. The Deputy Commissioner, (Now the Joint Commissioner Of State Tax),
Nellore Division. D.No.15-505/2, 2" Floor, R.R.Street, Nellore, SPSR
Nellore District.
3. The Additional Commissioner (ST) (VAT Refunds), O/o. The Chief
Commissioner of State Taxes D.No. 12-468-4, Adjacent to NH-16
Service Road, Kunchanapally, Guntur District, Andhra Pradesh-522501.
4. The State of Andhra Pradesh
Rep.by its Principal Secretary, Revenue
(CT) Department, Velagapudi, Amaravathi, Guntur District.
...RESPONDENTS
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated i
in the affidavit filed therewith, the High Court may be
pleased to issue any order or direction more particularly one in the nature of
WRIT OF MANDAMUS or any other appropriate writ or ofder or direction the
Refund Adjustment proceedings of the 1®* Respondent passed in DIN No.
3707032585867 Dt. 07.03.2025 under Sec 40 of the APVAT Act, 2005
(Annexure P-1) for adjustment of the tax demands under the CST Act from
the refund sanctioned with Rs.40,59,581/- in Form VAT 305 (A.O. No.
159564) dated 25.05.2019 under Rule 35 R/w Sec 38 of the APVAT Act,
2005 (Annexure P-2) is not the authority prescribed under Rule 59(12) (iv)
R/w Sec 2(24) and 40(1) of the AP VAT Act, 2005 (herein after called as Act)
and in obedience to the directions of this Honorable Court in Writ Petition
17630 of 2024 (Annexure P-3) and also without signature is non-est in the
eye of law is null and void ab initio, arbitrary, high hand and against to all
cannon of justice, violations of Principles of Natural Justice.
lA No: 1 OF 2025
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
Respondent for remittance of the refund sanctioned with
rd
direct the 3
Rs.40,59,581/- through the proceedings in Form VAT 305 (A.O. No. 159564)
dated 25.05.2019 along with interest pending disposal of the above writ
and
petition, as otherwise, the petitioner would be put to severe loss
hardship.
Counsel for the Petitioner: SRI K ADI SIVA VARA PRASAD
Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX
The Court made the following order:
APHC010391822025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3529]
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTIETH DAY OF AUGUST
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 19795/2025
Between:
1.M/S. KANTHIKA EXPORTS,, SY.N0.172/2A. 2A2, 3A, MAIN ROAD, R
L PURAM(V), CHIMAKURTHY(MD), PRAKASAM DIST-AP. REP BY
ITS PROPRIETOR, MR.SIDDA VENKATA SURYA PRAKASA RAO
...PETITIONER
AND
1.THE COMMERCIAL TAX OFFICER, (NOW THE ASSISTANT
COMMISSIONER OF STATE TAX) ONGOLE CIRCLE-2,ONGOLE,
D.NO.37-1-401, VIJAYA COMPLEX, DHARAVARI THOTHA,
ONGOLE-523001.
2.THE DEPUTY COMMISSIONER, (NOW THE JOINT COMMISSIONER
OF STATE TAX), NELLORE DIVISION, D.NO.15-505/2, 2ND FLOOR,
R.R.STREET, NELLORE, SPSR NELLORE DIST.
3.THE ADDITIONAL COMMISSIONER ST VAT REFUNDS, 0/0 THE
CHIEF COMMISSIONER OF STATE TAXES
P.NO. 12-468-4,
ADJACENT TO NH-16, SERVICE ROAD KUNCHANAPALLY,
GUNTUR DISTRICT, ANDHRA PRADESH-522501.
4.THE STATE OF ANDHRA PRADESH, REP.BY ITS PRINCIPAL
SECRETARY, REVENUE (CT) DEPARTMENT VELAGAPUDI
AMARAVATHI, GUNTUR DISTRICT.
...RESPONDENT(S):
2
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 tomay be pleased to issue any order or direction more particularly
one in the nature of Writ of Mandamus or any other appropriate writ or order
or direction the Refund Adjustment proceedings of the 1st Respondent
passed in DIN No. 3707032585867 Dt. 07.03.2025 under Sec 40 of the
,, (Annexure P-1) for adjustment of the tax demands under
he CST Act from the refund sanctioned with Rs.40,59,581/- in Form VAT 305
Inw.x 25.05.2019 under Rule 35 R/w Sec 38 of the
nant r fof°o ^'2) not the authority prescribed under Rule
59 12) (IV) R/w Sec 2(24) and 40(1) of the AP VAT Act, 2005 (herein after
called as Act) and in obedience to the directions of this Honorable Court in
Writ Petition 17630 of 2024 (Annexure P-3) and also without signature is non
est in the eye of law is null and void ab initio, arbitrary, high hand and against
to all cannon of justice, violations of Principles of Natural Justice and to pass
such
lA NO: 1 OF 202fi
. 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
may be pleased to direct the 3rd Respondent for remittance of the refund
sanctioned with Rs. 40,59.581/- through the proceedings in Form VAT 305
(A.O. No. 159564) dated 25.05.2019 along with interest pending disposal of
the above writ petition, as otherwise, the petitioner would be put to severe
loss and hardship.
Counsel for the Petitioner:
1. K ADI SIVA VARA PRASAD
Counsel for the Respondent(S):
1.GP FOR COMMERCIAL TAX
3
The Court made the following Order: (perHon'ble sn Justice R. Raghunandan Rao)
The petitioner was served with the refund adjustment
proceedings, dated 07.03.2025, passed by the 1®* respondent, under the
Goods and Service Tax Act, 2017 [for short "the GST Act"], for the period from
December-2012 to June-2017. The refund adjustment proceedings of the 1®*
respondent have been challenged by the petitioner in this Writ Petition.
2. The refund adjustment proceedings, is challenged by the
petitioner, on various grounds, including the ground that the said proceeding
does not contain the signature of the assessing officer.
3.
Learned Government Pleader for Commercial Tax, on
instructions, submits that there is no signature of the assessing officer, on the
refund adjustment proceedings.
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 Court, in the case of M/s. SRK Enterprises Vs. Assistant
Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set
aside the impugned assessment order.
5. Another Division Bench of this Court by its Judgment, dated
19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant
Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid
two Judgments, had held that the absence of the signature of the assessing
officer, on the assessment order, would render the assessment order invalid
and set aside the said order.
4
• #
6.
Following the aforesaid Judgments, the impugned refund
adjustment proceedings would have to be set aside on account of the
absence of the signature of the assessing officer, on the impugned refund
adjustment proceedings.
7.
Accordingly, this Writ Petition is disposed of setting aside the
impugned refund adjustment proceedings, dated 07.03.2025, passed by the
1®* respondent, with liberty to the 1®' respondent to conduct fresh assessment,
after giving notice and by assigning a signature to the said proceedings. The
period from the date of the impugned refund adjustment proceedings, till the
date of receipt of this Order shall be excluded for the purposes of limitation.
There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall
stand closed. Sd/- N NAGAMMA
//TRUE COPY// ASSISTANT REGISTRAR
To, SECTION OFFICER
1. The Commercial Tax Officer, (Now the Assistant Commissioner of State
Tax) Ongole Circle-2, Ongole, D.No.37-1-401, Vijaya Complex,
Dharavari Thotha, Ongole-523001.
2. The Deputy Commissioner, (Now the Joint Commis'sioner of State Tax),
Nellore Division, D.No.15-505/2, 2"^^ Floor, R.R.Street, Nellore, SPSR
Nellore District.
3. The Additional Commissioner (ST)(VAT Refunds), O/o. The Chief
Commissioner of State Taxes, D.No. 12-468-4, Adjacent to NH-16,
Service Road, Kunchanapally, Guntur District, Andhra Pradesh-522501.
4. The Principal Secretary, Revenue(CT) Department, State of Andhra
Pradesh, Velagapudi, Amaravathi, Guntur District.
5. One CC to Sri K. Adi Siva Vara Prasad, Advocate [OPUC]
6. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh
[OUT]
7. Two CD Copies.
ssb
•a
HIGH COURT
DATED:20/08/2025
ORDER
WP No.19795 OF 2025 g (13 SEP 2025 mj Current iieciion . ^Ss£?spatcH®2^ fJ DISPOSING THE WRIT PETITION WITHOUT COSTS