No Signature, No Service: GST Assessment Order Invalid: Andhra Pradesh HC

D. Bhuvaneswara Reddy Vs Assistant Commissioner (Andhra Pradesh High Court)

The writ petition concerned the validity of a GST assessment order issued in Form GST DRC-07 dated 30.08.2024 for the assessment year 2019–20. At the outset, the petitioner withdrew the challenge to the extension of time granted under Section 168-A of the GST Act, with liberty to raise that issue at a later stage, which liberty was granted by the Court. The challenge in the present petition was confined to the assessment order itself.

The petitioner contended, inter alia, that the impugned assessme

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