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AP HC Sets Aside GST Assessment Orders as They Lacked Signature & DIN
Case Law Details
- Case Name
- Maddala Industries Vs Assistant Commissioner (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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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 20...
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