Unsigned GST Assessment Order Invalid; AP HC Orders Fresh Adjudication

Advertisement Siri Constructions Vs Assistant Commissionerst (Andhra Pradesh High Court) The petitioner challenged an assessment order in Form GST DRC-07 dated 26.04.2024, passed under the Goods and Services Tax Act, 2017 for the financial year April 2018 to March 2019. The principal challenge was that the summary assessment order did not bear the signature of the Assessing Officer. The learned Government Pleader for Commercial Taxes, on instructions, admitted that the impugned assessment order did not contain the Assessing Officer’s signature. The Court referred to its earlier decisions ...