High Court of Andhra Pradesh
Siri Constructions v. Assistant Commissionerst
For assesseeRemanded
WRIT PETITION NO. 26667 OF 2025
The ruling in brief
Where petitioner was served with assessment summary in FORM GST DRC-07 lacking Assessing Officer's signature and department admitted such omission, signature on such assessment order was mandatory and curative provisions could not validate unsigned order, thus impugned DRC-07 was to be set aside solely due to absence of AO signature
Provisions considered
Section 160 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017
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