GST Assessment Order Invalid Due to Absence of Assessing Officer’s Signature: AP HC

Ramesh Traders Vs Deputy Assistant Commissioner State Taxii and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court addressed a petition filed by Ramesh Traders challenging an assessment order (Form GST DRC-07) issued under the Goods and Services Tax Act, 2017, for the financial year 2018-19. A key point of contention raised by the petitioner was the absence of the assessing officer’s signature on the assessment order. The court acknowledged the lack of signature, based on submissions from the Government Pleader for Commercial Tax. The court referenced prior rulings, particu...