High Court of Andhra Pradesh16 June 2026

Marella Siva Narayana v. Assistant Commissioner of State Tax

For assessee

WRIT PETITION NO. 13473 OF 2026

The ruling in brief

Where assessment order was issued under GST for specified period without assessing officer’s signature and both petitioner and State confirmed absence of signature, unsigned assessment order was invalid as signature was mandatory, and curative or service provisions could not cure this defect, thus such order was to be set aside with liberty for fresh signed assessment after notice

Provisions considered

Section 160 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017 - Rule 26 of Central Goods and Services Tax Rules, 2017/Andhra Pradesh Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Marella Siva Narayana v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Marella Siva Narayana v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

AMR Vision v. Assistant Commissioner, Central Goods and Service Tax