AP HC Sets Aside GST Assessment Orders as They Lacked Signature & DIN

Maddala Industries Vs Assistant Commissioner (Andhra Pradesh High Court) Unsigned GST Orders Held Invalid Since Signature Requirement Cannot Be Dispensed With; GST Assessment Orders Quashed Due to Missing DIN and Defective Service of Notice; Portal Upload Alone Not Sufficient to Cure Invalid GST Orders; Andhra Pradesh HC Allows Delayed GST Challenge Because Unsigned Orders Were Never Properly Served. The Andhra Pradesh High Court considered a batch of writ petitions challenging assessment orders issued in Form GST DRC-07 dated 24.11.2021 under the GST Act for the tax period 2020-2021. The peti...