Case LawWrit Petition No: 7693/2026
Nominee Works Committee Kalavalla Vs Deputy Assistant Commissioner
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- June 14, 2026
- Type:
- Writ Petition
- Members:
- R RAGHUNANDAN RAO, TCD SEKHAR
Subject
Unsigned GST Assessment Order Invalid; Remanded Subject to 20% Disputed Tax Deposit
Assessment
Summary
The High Court set aside the assessment order issued in FORM GST DRC-07 due to the absence of the assessing officer's signature, holding that such a defect cannot be rectified under Sections 160 and 169 of the CGST Act. The order was remanded for fre…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri Saranu Phani Teja, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents 1 and 2. 2. The petitioner herein has approached this Court, challenging assessment order in FORM GST DRC-07, passed by the 1 st respondent, on 25.07.2023, on the ground that…