GST Assessment Order Set Aside as It Lacked Assessing Officer’s Signature: AP HC

Nominee Works Committee Kalavalla Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) The Andhra Pradesh High Court considered a writ petition challenging an assessment order in FORM GST DRC-07 dated 25.07.2023 on the ground that it did not bear the signature of the Assessing Officer. The Court noted that the issue had already been considered in earlier decisions, including V. Bhanoji Row v. Assistant Commissioner (ST), where a Division Bench held that an assessment order must bear the signature of the Assessing Officer and that the defect could not be cured by Sections 160 and 169 of...