GST Assessment Order Invalid Without Signature and DIN: AP HC

Venlcata Durga Malleswara Traders Vs State Of Andhra Pradesh and Others (Andhra Pradesh High Court) In the case of Venlcata Durga Malleswara Traders Vs State of Andhra Pradesh and Others, the Andhra Pradesh High Court reviewed a GST assessment order (Form GST DRC-07) issued by the second respondent for the financial year 2017-18. The petitioner contested the validity of the order on grounds that it lacked the signature of the assessing officer and the Document Identification Number (DIN). The absence of these elements was acknowledged by the Government Pleader representing the Commercial Tax d...