Andhra HC Voids Unsigned GST Penalty Order

Advertisement Tirumala Electronics (closed) Vs Assistant Commissioner ST FAC and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court has set aside a penalty order issued against Tirumala Electronics, a closed business, citing the absence of a digital or physical signature from the assessing officer on the document. The court’s decision was based on established legal precedents, which hold that a GST order without a signature is invalid and constitutes no service at all, regardless of any delay in the taxpayer’s legal challenge. Tirumala Electronics, the petitioner, ...