Unsigned GST Assessment Order Held Invalid by Andhra Pradesh HC

Shaik Abdulla Vs State of AP (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed the writ petition challenging a GST assessment order dated 04.05.2023 on the ground that the order did not contain the signature of the assessing officer. The Court referred to earlier Division Bench decisions in V. Bhanoji Row, M/s. SRK Enterprises, and M/s. SRS Traders, wherein it was held that the absence of the assessing officer’s signature renders an assessment order invalid and that Sections 160 and 169 of the CGST Act cannot cure such a defect. The respondents argued that the writ petition w...