D. Bhuvaneswara Reddy Vs Assistant Commissioner (Andhra Pradesh High Court)The writ petition concerned the validity of a GST assessment order issued in Form GST DRC-07 dated 30.08.2024 for the assessment year 2019–20. The challenge in the present petition was confined to the assessment order itself. The petitioner contended, inter alia, that the impugned assessment order did not bear the signature of the assessing officer. The period between the date of the impugned assessment order and the date of receipt of the Court’s order was directed to be excluded for the purpose of limitation. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.