9911796707
TMI Blog2025 (1) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ture, on an assessment order was earlier considered by this Court, in the case of AV BHANOJI ROW VERSUS ASSISTANT COMMISSIONER ST VISAKHAPATNAM [ 2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT] . A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 169 of the Central Goods and Service Tax Act, 2017, wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with an assessment order, in Form GST DRC-07, dated 29.04.2023, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short the GST Act ], for the period 2019-20 to 2020-21. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order. 5. Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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