AMR Vision Vs Assistant Commissioner
Date: June 15, 2026
Subject Matter
Unsigned Assessment Order Invalid; Authorities Must Issue Signed Order for Valid Service
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…
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…