Siri Constructions Vs Assistant Commissioner
Date: June 15, 2026
Subject Matter
Unsigned GST Assessment Order Invalidated; Portal Upload Not Sole Sufficient Service
Summary
The Writ Petition is allowed , and the impugned assessment order, issued in FORM GST DRC –07 for April 2018-March 2019, is set aside primarily due to the absence of the assessing officer's signature, rendering it invalid and not properly served. The…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri S.Suribabu, 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 was served with an order of assessment, in FORM GST DRC –07, dated 26.04.2024, passed by the 1 st respondent, under the Goods and Services Tax Act, 2017 […