D. Bhuvaneswara Reddy Vs Assistant Commissioner
Date: December 14, 2025
Subject Matter
Assessment Order Without Officer's Signature Deemed Invalid and Ineffectively Served
Summary
The High Court set aside an assessment order dated 30.08.2024 due to the complete absence of the assessing officer's signature, rendering the order invalid and effectively unserved. The Court further ruled that the delay in filing the writ petition w…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The learned counsel for the petitioner withdraws the challenge to the order of extension of time, issued under Section 168-A of the Goods and Services Tax Act, 2017 with liberty to the raise these issues later. 2. Such liberty is granted. 3. The petitioner was served with an order of assessment, in FORM GST DRC-07, dated 30.08.2024, pass…