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AP HC Sets Aside Unsigned GST DRC-07 Assessment Orders as Invalid
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14368 of 2026 dated June 15, 2026], set aside assessment orders issued in Form GST DRC-07 that did not bear the signature of the Assessing Officer.
5238 of 2024 dated March 19, 2024] , wherein the unsigned assessment orders were held invalid and set aside.
The said view was followed and , wherein the unsigned assessment orders were held invalid and set aside.
Held that, the impugned orders suffer from an inherent defect of absence of a signature, which renders the assessment orders invalid, and accordingly, the same are set aside.
1474 of 2026.the impugned orders suffer from an inherent defect of absence of a signature, which renders the assessment orders invalid, and accordingly, the same are set aside.