Case LawWrit Petition No. 10393 of 2025
AMR Vision Vs Assistant Commissioner
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- June 15, 2026
- Type:
- Writ Petition
- Members:
- R RAGHUNANDAN RAO, T.C.D.SEKHAR
Subject
Unsigned Assessment Order Invalid; Authorities Must Issue Signed Order for Valid Service
AssessmentService Of Notice
Summary
The High Court has set aside a Summary of Order (FORM GST DRC-07) for the period July 2017-March 2018. The primary reason for setting aside the order was the absence of the assessing officer's signature, rendering the assessment order invalid and not…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner was served with a Summary of the order, in FORM GST DRC-07, dated 03.09.2024, passed by the 2 nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period July 2017-March 2018. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order is cha…