Andhra Pradesh High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Andhra Pradesh High Court
Where petitioner challenged assessment order for want of Assessing Officer's signature on Form GST DRC-07 and government confirmed order was unsigned, such absence of signature under CGST provisions rendered order invalid as authentication requirement under Rules mandated signature for valid service, making delay in seeking writ immaterial and order liable to be set aside
Andhra Pradesh High Court
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
Andhra Pradesh High Court
Where petitioner challenged assessment order as unsigned and only portal upload was relied upon as service, absence of assessing officer's signature could not be cured by service provisions or portal-based delivery, thus impugned assessment order was invalid, and writ was entertainable on deposit of 20 percent of disputed tax, necessitating remand for fresh adjudication after hearing