AP HC sets aside GST assessment order for lack of signature; Fresh Assessment allowed

Paramount Footwear Vs Assistant Commissioner and Others (Andhra Pradesh High Court)

Paramount Footwear challenged an assessment order in Form GST DRC-07, dated October 26, 2023, issued under the GST Act for the financial years 2019-20 and 2020-21. The petitioner argued that the order was invalid due to the absence of the assessing officer’s signature. The government’s counsel confirmed that the order indeed lacked a signature. The Andhra Pradesh High Court cited previous rulings, including V. Bhanoji Row Vs. Assistant Commissioner (ST) and M/s. SRK Enterprises Vs.

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