Authority: High Court of Andhra Pradesh at Amaravati
Order Date: 15 June 2026
Case Overview
- Petitioner: M/S Vijaya Bhaskar Reddy Lakki Reddy, S/o Venkata Reddy Lakki Reddy, aged about 45 years, residing at D.No.1, Itrampeta, Ayyavaripalli, B. Kodur, YSR District‑516193, Andhra Pradesh; GSTIN 37ACiPL3970E2ZH.
- Respondents: (1) Superintendent of Central Tax, Proddatur‑II CGST Range; (2) Assistant Commissioner of Central Tax, Kadapa CGST Division; (3) Commissioner of Central Tax, Tirupati CGST Commissionerate; (4) Union of India, represented by the Secretary, Ministry of Finance, Department of Revenue.
- Nature of Petition: Writ petition under Article 226 of the Constitution of India (WP No. 14461 of 2026) seeking quash of an unsigned summary order in Form GST DRC‑07 (Reference No. ZD370824021425F dated 27‑08‑2024) and an Order‑in‑Original No. YL0403‑13‑2024‑25 dated 26‑08‑2024, alleging illegality, arbitrariness, lack of jurisdiction, and contravention of the CGST/IGST Act, 2017.
- Grounds: The assessment order dated 26‑08‑2024 is unsigned; respondents contend it is a system‑generated order that automatically includes the assessing authority’s signature, but the printed copy shows no signature.
- Proceedings: The petitioner’s counsel K. Raghavender Reddy appeared; respondents’ counsel S. Santhi Chandra appeared. The learned Standing Counsel for respondents requested time to file a counter‑affidavit with necessary material.
Final Outcome
- The Court granted a stay on the collection of tax pursuant to the impugned order dated 26‑08‑2024, subject to the condition that the petitioner deposit 20% of the disputed tax amount.
- The matter was posted for further hearing on 20 July 2026 to allow respondents to file the counter‑affidavit.
Topics: GST Assessment, Writ Petition