AP HC Quashed GST Assessment Order for Non-Compliance with Signature Requirement

Thammisetty Venkata Srinivasulu Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court challenged an assessment order dated 13.03.2025 issued in Form GST DRC-07 by the Assistant Commissioner of State Tax under the Goods and Services Tax Act, 2017, for the assessment period 2023–24. The petitioner questioned the validity of the assessment order on multiple grounds, including a specific objection that the order did not contain the signature of the assessing officer. During the hearing, the learned Government Pleader for Commerc...