AP HC Sets Aside GST Penalty for Unsigned Order and Lack of Mandatory Notice

Abrars Today Fashion Mall Vs Assistant Commissioner (Andhra Pradesh High Court) The Andhra Pradesh High Court, in the case of Abrars Today Fashion Mall Vs. Assistant Commissioner, set aside both the original assessment order and the appellate order that had levied a penalty under Section 122(1)(ii) of the GST Act. The Court found two fundamental procedural flaws in the assessment process: the absence of the Assessing Authority’s signature on the summary order (DRC-07) and the failure to issue a mandatory Tax Intimation Notice under Rule 142(1A) of the GST Rules prior to passing the asses...