Andhra Pradesh HC Sets Aside Unsigned GST Assessment Order

Sandhya Constructions Vs State of Andhra Pradesh (Andhra Pradesh High Court)

Andhra Pradesh High Court has set aside an unsigned GST assessment order issued to Sandhya Constructions for the period 2019-20 to 2020-21. The petitioner challenged the order, arguing that the absence of the assessing officer’s signature rendered it invalid. The state’s counsel confirmed that the order indeed lacked a signature. Citing previous rulings, including A.V. Bhanoji Row v. Assistant Commissioner (ST) and M/s. SRK Enterprises v. Assistant Commissioner, the court reiterated that an unsigned as

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